Registered number 02735172
Charity Number 1045264
Canterbury Masonic Charities Association Ltd
Report and Accounts
30 June 2025
Canterbury Masonic Charities Association Ltd Report and accounts Contents
| Page | |
|---|---|
| Company information | 1 |
| Trustee's report | 2 - 3 |
| Statement of financial activities | 4 |
| Balance sheet | 5 |
| Statement of cash flows | 6 |
| Report of the External Examiner | 7 |
| Notes to the accounts | 8 - 9 |
Canterbury Masonic Charities Association Ltd Company Information
Directors/Trustees
S. Barnes Esq A.S. Bartlett Esq D.A. Bragg Esq (Chairman) S. Flower Esq K.S. Jarrett Esq A.K. Kemp Esq (Secretary) P.G. Morris Esq N.L. Owen P. Smithson-Birch Esq (Treasurer) R. Wilson Esq K.L. Witten Esq
Secretary
AK. Kemp Esq
Accountant
A.M. Mumford TD Upper Cross Farm Thornton Lane Eastry Kent CT13 0EU
Bankers
Lloyds Bank PO Box 1000 Andover BX1 1LT
Registered office
38 St Peters Street Canterbury Kent CT1 2BG
Registered number
02735172
Charity number 1045264
1
Canterbury Masonic Charities Association Ltd Registered number: 02735172 Charity Number: 1045264
Trustees' Report
The Trustees are pleased to present their annual report and financial statements of the charity for the year, which are also prepared to meet the requirements for a director's report and accounts for Companies Act purposes.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: 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 2015).
Objectives and activities
The objectives of the charity are to make grants to organisations and other charities from donations received, in the execution of which the trustees have considered the Charity Commission’s guidance on public benefit, including the guidance ‘public benefit: running a charity (PB2)’.
Achievements and performance
In pursuing the objectives of the charity, grants have been made to charitable and other organisations in order to improve and assist them in creating public benefit to a wide range of causes.
Financial Review
Income in the year decreased slightly, which combined with an increase in governance costs resulted in a deficit returned for the year..
Structure, governance and management
The charity is a charitable company limited by guarantee. It is governed by a memorandum and articles of association, and is overseen by a board of trustees, who are also directors for the purposes of the Companies Act.
Reference and administrative details
Charity Number: 1045264 Company Number: 02735172 Registered Office: 38 St Peters Street, Canterbury, Kent CT1 2BG Examiner: A.M. Mumford TD Bankers: Lloyds Bank
2
Directors and trustees
The following persons served as directors and trustees during the year:
S. Barnes Esq A.S. Bartlett Esq D.A. Bragg Esq (Chairman) S. Flower Esq K.S. Jarrett Esq A.K. Kemp Esq (Secretary) P.G. Morris Esq N.L. Owen P. Smithson-Birch Esq (Treasurer)
- R. Wilson Esq
K.L. Witten Esq
Company and charity law requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that year. In preparing those accounts, the trustees have:
-
selected suitable accounting policies and then applied them consistently;
-
observed the methods and principles in the Charities SORP;
-
made judgements and estimates that are reasonable and prudent;
-
● stated whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts, and
-
prepared the accounts on the going concern basis.
Trustees' responsibilities
The trustees have overall responsibility for ensuring that the charity has an appropriate system of controls, financial and otherwise. They are also responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure the the financial statements comply with the Companies Act. 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.
Investment Powers
The trustees have broad ranging powers to make investments.
Charitable and political contributions
During the year the charity made grants to institutions totalling £3775
Review of activities and future developments
The Canterbury Masonic Charities Association Limited will continue to make donations and grants to charities and organisations.
Disclosure of information to the external examiner
Each person who was a director or trustee at the time this report was approved confirms that:
-
so far as he is aware, there is no relevant information of which the company's examiner is unaware; and
-
he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant information and to establish that the company's examiner is aware of that information.
This report was approved by the board on 25 September 2025 and signed by its order.
__ A.K. Kemp Esq Trustee
3
Canterbury Masonic Charities Association Ltd Company Limited by Guarantee
Statement of Financial Activities (Including summary income and expenditure account)
for the year ended 30 June 2025
| Notes Incoming Resources 1 Incoming resources from charitable activities: Rents receivable Donations received Government grants Interest received Total incoming resources Resources expended Grants payable in furtherance of the Charity's objects Governance costs Total resources expended Net (outgoing) / incoming resources 2 Net movement in funds Fund balances brought forward at 1 July 2024 Fund balances carried forward at 30 June 2025 |
Unrestricted Restricted Funds Funds 37,355 4,300 4,340 0 151 41,806 4,340 0 3,775 42,991 42,991 3,775 (1,185) 565 0 541,005 (1,185) 541,570 |
2025 £ 37,355 8,640 - 151 46,146 3,775 42,991 46,766 (620) 541,005 540,385 |
2024 £ 34,335 7,918 - 151 |
|---|---|---|---|
| 42,404 | |||
| 630 41,128 |
|||
| 41,758 | |||
| 646 540,359 |
|||
| 541,005 |
4
Canterbury Masonic Charities Association Ltd Registered number: 02735172 Balance Sheet as at 30 June 2025
| Notes Fixed assets Tangible assets 4 Current assets Debtors 5 Cash at bank and in hand Creditors: amounts falling due within one year 6 Net current assets Net assets Capital and reserves Fund balances 7 Shareholders' funds |
2025 £ 501,636 4,290 36,449 40,739 (1,990) 38,749 540,385 540,385 540,385 |
2024 £ 503,630 - 39,481 39,481 (2,106) 37,375 541,005 541,005 541,005 |
2024 £ 503,630 - 39,481 39,481 (2,106) 37,375 541,005 541,005 541,005 |
|---|---|---|---|
| 541,005 | |||
| 541,005 | |||
| 541,005 |
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
_______ D.A. Bragg Esq Chairman Approved by the board on 25 September 2025
5
Canterbury Masonic Charities Association Ltd Statement of Cash Flows for the year ended 30 June 2025
| Cash flows from operating activities Operating surplus/(deficit) Reconciliation to cash generated from operations: Depreciation Amortisation of goodwill Decrease in stocks Decrease in debtors Increase in creditors Cash from other sources Interest received Proceeds from sale of investments Net increase/(decrease) in cash Cash at bank and in hand less overdrafts at 1 July Cash at bank and in hand less overdrafts at 30 June Consisting of: Cash at bank and in hand Overdrafts |
2025 £ (771) 1,994 - - (4,290) (116) (3,183) 151 - 151 (3,032) 39,481 36,449 36,449 - 36,449 |
2024 £ 495 2,047 - - (180) 31 |
|---|---|---|
| 2,393 | ||
| 151 - |
||
| 151 | ||
| 2,544 36,937 |
||
| 39,481 | ||
| 39,481 - |
||
| 39,481 |
6
Canterbury Masonic Charities Association Ltd Independent examiner's report to the trustees
I report on the accounts of the company for the year ended 30 June 2025 which are set out on pages 4 to 10.
Respective responsibilities of trustees and examiner
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
• to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the 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 from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given 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 386 of the Companies Act 2006; and
• to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the 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 2015). 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.
A.M. Mumford TD Accountant
Upper Cross Farm Thornton Lane Eastry Kent CT13 0EU
25 September 2025
7
Canterbury Masonic Charities Association Ltd Notes to the Accounts for the year ended 30 June 2025
1 Accounting policies
Accounting convention
The principal accounting policies adopted in the preparation of the financial statements are as follows:
a) Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
b) Reconciliation with previous Generally Accepted Accounting Practice
In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative items was required. No restatements were required.
c) Preparation of the accounts on a going concern basis
The trustees consider that the charity is a going concern.
The charity had taken advantage of the section 396(5) of the Companies Act 2006 and has adapted the Companies Act formats to reflect the special nature of the charitys' activities.
Company Status
The charity is a company limited by guarantee. The members of the company are named in the trustees' report. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.
Fund Accounting
General funds are unrestricetd 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.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Incoming resources
All incoming resources are included in the SoFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received.
No amounts are included in the financial statements for services donated by volunteers.
Resources expenses
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Turnover
Turnover represents the total income of charitable activities carried on during the year.
Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
| Land and buildings | (Not provided) | |||
|---|---|---|---|---|
| Fixtures & fittings | 15% reducing balance | |||
| Plant and machinery | 20% straight line | |||
| 2 | Operating (deficit) / surplus | 2025 | 2024 | |
| £ | £ | |||
| This is stated after charging: | ||||
| Depreciation of owned fixed assets | 1,994 | 2,047 | ||
| Examiners' remuneration | 1,750 | 1,680 |
8
Canterbury Masonic Charities Association Ltd Notes to the Accounts for the year ended 30 June 2025
Trustees' emoluments
The trustees neither received nor waived any emoluments as trustees during this or the previous year.
The following persons received emoluments as employees of the company for services provided:-
| K.A. Kemp Esq P. Smithson-Birch Esq 2 Grants payable in furtherance of the charitys' objects East Kent Masonic Restival Salvation Army Kent Provincial Grand Stewards Grand Lodge Relief Chest 3 Employees Average number of persons employed by the company 4 Tangible fixed assets Cost At 1 July 2024 At 30 June 2025 Depreciation At 1 July 2024 Charge for the year At 30 June 2025 Net book value At 30 June 2025 At 30 June 2024 5 Debtors Trade debtors 6 Creditors: amounts falling due within one year Trade and other creditors Taxation and social security costs 7 Funds account At 1 July 2024 Prior year adjustments At 1 July 2024 Surplus/(deficit) for the year At 30 June 2025 Grants made in excess of £1,000 were as follows:- The charity made grants to institutions during the year totalling £3775 |
Land and buildings £ 500,000 500,000 - - - 500,000 500,000 |
2025 £ 4,700 4,940 2025 £ 1,000 1,125 2025 Number 2 Plant and machinery etc £ 39,312 39,312 35,682 1,994 37,676 1,636 3,630 2025 £ 4,290 2025 £ 1,750 240 1,990 2025 £ 541,005 - 541,005 (620) 540,385 |
2024 £ 3,250 3,900 |
|---|---|---|---|
| 2024 £ - - 1,000 1,000 |
|||
| 2024 Number 2 |
|||
| Total £ 539,312 |
|||
| 539,312 | |||
| 35,682 1,994 |
|||
| 37,676 | |||
| 501,636 | |||
| 503,630 | |||
| 2024 £ - |
|||
| 2024 £ 1,896 210 |
|||
| 2,106 | |||
| 2024 £ 538,293 - |
|||
| 538,293 2,712 |
|||
| 541,005 |
8 Company limited by guarantee The company is limited by guarantee and does not have share capital.
9
Canterbury Masonic Charities Association Ltd Detailed profit and loss account for the year ended 30 June 2025
This schedule does not form part of the statutory accounts
| Income Donations received - unrestricted Donations received - restricted Lodge calls Bar and catering levy 100 Club Hall bookings Interest received Donations and direct costs Donations - unrestricted funds Donations - restricted funds Governance costs 100 Club Administrative expenses Employee costs: Temple management - wages Premises costs: Rates & water Light and heat Cleaning Repairs and maintenance General administrative expenses: Telephone and Internet Stationery and printing Insurance Depreciation Sundry expenses Legal and professional costs: Accountancy fees Consultancy fees |
Unrestricted Restricted Funds Funds 1,700 4,340 28,475 8,400 2,600 480 151 |
2025 £ 1,700 4,340 28,475 8,400 2,600 480 151 46,146 - 3,775 3,775 880 880 9,640 9,640 2,738 12,280 3,798 3,669 22,485 - 90 5,815 1,994 337 8,236 1,750 - 1,750 46,766 |
2024 £ 5,448 7,616 27,455 5,660 2,470 1,220 151 |
|---|---|---|---|
| 41,806 4,340 |
50,020 | ||
| 630 5,550 |
|||
| 6,180 | |||
| 780 | |||
| 780 | |||
| 8,400 | |||
| 8,400 | |||
| 1,986 11,884 3,030 3,425 |
|||
| 20,325 | |||
| 540 53 5,805 2,047 313 |
|||
| 8,758 | |||
| 1,680 1,185 |
|||
| 2,865 | |||
| 47,308 |
10