PROVIN OF CAMBRIDGESHIRE MASONIC BENEVOLEKf ASSOCIATION ACCOUNTS FOR THE YEAR ENDED 3 1ST DECEMBER 2025
PROV OF CAErfBRIDGESHERE N]C BENEVOLEKf ASSOaATION arld A Re8i5tcred Chwity Nwiiber 1056195 Tnte¢S President M Shields (appuilltcd l? D¢L"anbEr 2025) W.C.M. Dastur {I'esi¥ned I Pi Decemh¢r 2025) J. Lambert (appointed 17th December 2025) D.M. Blair {resi8ned If December 20) D.G. Cameron B.J. Randall J.C. Best P.A. Arnill A. ]40r1d A.M. Badck(dpp0illlcd 2@ Jullc 2025) C.E. Brow K. Mader (reSiled26. June 2025) rLCC Prcsiiknt Secretary Trettsurw. Assistant Seoretsy knistant Ticasurct Ex-oificiu Indepdellt FxamineT5 PA.IL SLipp Jnni5free 9a Caiitelw)e Road HaSlin&fjd Cambs CB2) ILU R.k. TapliTL Hexham House 26 CanibELdgc Road GIMltllanchcstcr Hwitingdo Cambs PE29 2BW Lloyds Batd( 3 Sidney Street Camknidge CB2 3HQ Frccnwons, Hall Batenwi Street C8fftbridg CB2 INA
PROVIN OF CAMBRIDGESHIRE BENE LENf A IATI Trnstses. annual report For the Year ended 31. Decembu2025 In accordanc¢ with slatsti)ryrequireLuents and the Statement ofR¢conmi¢nded Prd¢tice120I9).'Accounling and Reporlillg by Ckn'ities, {FRS102), die Ttee5 submit theirieport for the year ended 31" De£allber 2025. These flllaucial ststements have beenprepared iEt accotd&ice acCotilg polici set out on page 7 comply withthe charity's gowerninu documenL the aiaFities ACÈ 2011 AccoDDlin8 and Reportsng by chIticS.. StatcmcnÉ of Rccommcndcd Practtcc apphcable to charities preparin8 their a¢¢owts in a¢cordan¢c with the Fitw¢ial Reporting Standai'd applicable in Ihe UK attd Republi¥ or1[lld publislml Un l6 July 2014. TTUStces The TrSteeS the current Grand Master. Deputy GTand Master. Se¢retary Trr4surer of thc Provincial Grand IAxlgc of CambridgeshiiL' togcthei the TreaswEr. Assistaut Treasurer. Serrctary alldAssisrt secre WI arc clcctcd by the attending munbers at the Annual Gene Me¢titig (ttid also au Ex-otficio Trnstccs. In addition, a Chairn)ao Irustee is aDoired annually by the Pn)viticial Grand Masttty at the ProvÉncia] Grand Lodgc Anllual Gclleral Meetitt8. Althougb there are no other lrnstees at themortten¢ the TllsÈees have the power to apy)int thLryll. Investment powers The Tmst Decd authoriscs the trostces to make and lu)Id illvesttnellts. Charity St The Province of CambridgCshi Masonic Benevolent Associatioti is Eonstitutcd by a Ttust Ikcd dated i June 1996, as arncndcd on 23 May 20DI. 8lld is register¢d with the Chaiity CommisSi(Mi foT EttBlaThd Walcs, llLwiber 1056195. Objects To raise tunds. to promote and support Masonic Cknitie& alld surh otha. thuritics as Provillcial Grat Lodgc may from timc to timc decide. Strat¢gÉc Ai Th¢ ClwÉty does not niake allts direct to the bItc. but to other ch1t1¢8 4ttd through thcm supports Ilumattity in thetr hour otnccd. The Chlty suppotts thc national Masonic Clwity. the Masoutc Charitsble FoW]dtilIn, re¥i%lnliuii ntm)ber I I64703, wknch make8 .llts to awidt rallge of llatiollal 2nd internalioDal organisations covering disaster Trltef. TesearcIL educ&tion, healtlL C&te and support in old a8e to nwiie but afew. At a local level the Charity supports the Pi'ovince of Cambridgesbire awity fw Car¢ aftd R¢licf, rcgistsztion number 275991, whi¢h makes grts to masons of Canthridgeshire iodg¢s alld th¢r d¢pendants who in The Charity, in c(mjunbtion with CambrIdg¢slii Masonic lodge& also SUpp*S loc81 diariltes.
VNCE OF RIDGFSHERE MASONI BENEV LENT AS Tl TnteeS antll report Forthe Year ended 31° December 2025 Continued The Tn]stees in setting their objectTves alld perfollning their chitable duties bave Imd regard to the Charity Lommissiffl's public nefit gllidallce. Detsits of the major awards made during the ye. l)e found under the Statement of Fillancial Activities. The cbaTity is a Sina]I ChaThty as dcfjncd by thc ty Comrnission and the TnL8teeg have taken advaniage of the lirnitcdreporting tel]rements. No hatm has been idclltified as wisin8 the alNive objects. nor has ally private benefit lknielopmenw activRtie& and a¢hRevements Thclntstces are pleased with the perf4)nnance of the Charity intbe la#year. The Association dctiTrEs income frLm mcmbcrs donatio ft]n&rdiSTtig events amd ifttcrt on money held on deposit Tjie association receii'es accountsng and other sexvices the officcx& au of whom canry ollt their duts'es oll attunpaÉd voluntary bagts. It is the policy of the Ctharity to maintain abalartce onthe ullrestricted fund tti cova. a millimum of the cyc¢tcdwNestrictcd expelldltu for th¢ next 12 months. Risk manAgement Thc tntsttts #¢ttvely rleW the niajor risks that tbe c1ty faces on a regular basis andbelieve that aintainiug s£1Ve5 at Icvcls. c0]nblliwIth an annual revtew Dfthe controls over key filnCIal SySteElls, will prowidc sufficienti'¢sottrces for thcfirture. The trustees have also examined other operational risks faced by the Chatity co]thD that thcy havc establish¢d systeaDs tomitigak the sigttificallt risks. No rnteeS receive any remwier8tion work ¢Tled out on Ethalf of the Pi'ovince of CaMldgeSlre Masonic BcDcvolcnt AsswiatiotL Ststemeilt of Tn]stees' responsibilities Tr TnetS arc rc5P)JLlC for Prep]ng the report alld accounts ill ac¢ord8nce with applicable law and tinited KiDgdom A¢countillg StandaTds (UnitedKingduni Generally Acc¢ptedAGGounting PTacti¢e). The law apph"cable lo Tn]stees iti 81alld Wales requires Tn]5tees toprqmre financial statcmcnts for each fiDanci31 ycarwbitsh give a tr aod fair view of the state of affaiis of the Chty and of the income Tesources aud appli&*ioii of resoiwces ofthe cbarity forthat prAiod. In prepartng these f]non¢ial statemenL% the TTUStees arc rcquired to..
PRONryNCE OF CAMBRESH1RE ONI BENE OLEKf ASSO IATtON 'lThstees' anttual rwrt For the Ycar cndcd 31" Dccellthet 2025 CoiiÉilltted Obsetve the methods attd principles iti the Clwities SORP 2019 (FRS102). Select suitable accouthting standards and then applythem ¢imsisÉently. MakeJ[ea1ts alld esiimatcs that arc reasonable and pEIMlcnt. State NN'hether applicable accounting standards and st3temenls of iEcotllnded prnotice have been followe subject to any departure thsclosed and explallied in Ibe StnCIal stateTlleDL4. Prepare the fInLI* Statements (x) a goms ¢on¢em basis un]e&s it is inaNOPriate to wesutDe thatthe clwyty Thill Cthrtinue op¢rntioD. The Tntsters arc icsponsiblc fw kccping accowrtiiig IEcords which disclose with ieasollable aucuracy al &iy time the fmancial Position of the ¢haiity. to enablc Ihan to cnsure that the f]nallci&l statements comply with the Clwitics AGt 2011, thc Chwity (AGcounts and Reports) Rv¥LdaÉions 2008 and the provisioJ]s of the Trust Deed They we also rc%pollsible libr le&va¥am8 tht aqsets of the charity and for takingreasonable steps for the preventt.on and detectioll of frAud and othu ilregulaiitics. Approval Thi's report was approved by the Iwstees on alld sigDcd on ijieirbehalf. D.C,. Camero Tntee
BENEV LENT A Independellt mInerS, Report to Éhe Trusters of The Province Cambridgeshire Masonic Benevolent Association- Charity Number 1056195 We report oh th¢ accounts of the Association for theyear erLded 3 1st December 2025, on pages (A. Respective responsibililies of Ite¢S anfl euminers. The Chity'S trust3 a¥c r¢spo]wlylc foT th¢ w¢parativn ul"th¢ ilLCUUStts. The chty'S ttNees coDsiderthat au audit is nut required for this year under section 144 ofthe Chl(leS Act 20111thc charits.cs Act) and that an itidcpendcnt cxamiEthlion is needcd. It is oui"Te4)on5ibi]ity to".- examine the accounts undeT seciion 145 of the ChaEittes ACL to follow the proccdurcs laid doiwn in Ihc gcncral Directi5 givcn by th¢ Ci]an'ty C0mIssIon (dcr se¢tion 14f[5Xb) of thc CELarities ACL and to sidlc whethcrparticulatm<eLB have come to OUT attentio BAsix of ind¢pendtnt ¢J2miners' report. Our &Tamit]ation was wieAI out [NaccOrdwith the general Direclions given by Clwity Collllnission. All cxaminati(Mi includes areview ofthe accouttting re£ords kept by the chan"ty' and & comparison of the accoullts presented w&th thosc rrG(*ds. It also itiGludes CODSAdu'auon of any unusual items or discloswes in the accounts 8eekins wlanattuns from you as tmstxs Loni¢minb' any suih mult¥rs. Th¢ pruLrdut¢S undcrtaken do not pyovide all the evidence thatwould required ui an &udit. and conseqiiently no opini()n is giv as tts NNthether tlie accouttts preselll a 'ttue attd fait, view, the teport is kttiitrd to those get out An the statunent below. JndependeDt examITre, ststemenL In cotulection witb our exwntDaticrfL DO matter bas cojne to our allention.'_ l. which givcs us re&sonth CaSe to kiieve tbat IJL anymatl&l respe¢L the reqvirerllents: . to keep acco]mting recor(Ls in accordance with Section 130 of the Clwitie5 Act. to prepare &ccoulltswllld] accord wtth the accountingTecord8 alld Goniply with the accowrt&n¥ requirements of the Charities Act have not been Dr 2. to hICK in ow. opiu1 attelltion sh(xthi be (Iraivn in ordcrto w&bl¢ &propEr ulldcrstanilitig of thc accounts lo be I'eathed. P.A.li SkipEKr R.K. Taplin HeA4wn Ho 26 Caillbridgc Road Gcxlmanchestcr Huntsngdoti Cawbs PE29 2BW 9a Cdlltclupc Road HasJiDgfre£ Cambs CB23 ILU
PRos1IfcF, OF CAMBRIDGFSHtRE MASONIC BENEVOLEwf ASSOCIAI"ION STATEMENT OF FINANCIAL ACtivrrtES FOR THE YEAR ENDED 3 1ST DECEMBER 025 Untestrirted Restsicted Total Funds Fund5 2025 2024 Incomffin Rcsourccs... Regular Paym¢nt Piomi5e5 Exduditig Gift Aid Donatioiis and fi)lldraisiiig rv¢nts excludiJ]g Gift Aid Gift Aid Env¢lvpcs rxcluding Gift Aid Gift Aid tay reclaitned on cnvclopcs, IP$ & doDatiotLq Oiher Donations and ColJecti()ns 24.148 24,148 Ll672 11672 33,087 33,087 17,177 17,177 59837 63311 24.856 11.472 19,641 9.900 3.474 146.921 I50.395 74.107 Interest Received 313 926 Total Income 149 234 152 708 F¢5tiV212034 Festival 2023 Direct C]ltable Expenditure i 1.000 22,097 22.0] 76 55.208 154 76 Total Expellditw¢ 173 Net Incoming Resources 3.398 127.137 110535 8,671 Fund Balances blhvd 3,427 32,501 35.928 27.257 Transfer betweell Funds Nil Nil Fund Balances clfvd 159 L25 16fJ 463 35
[ OF CAI%IBRIDG lllRE NIC BENEVOLENT ASSOCIATION 2025 2024 CUentASSets Debtors - Recov.able Incojne Tax Funds held in CMBA Relief ClstS Current Account 425 88.266 475 23,068 166,463 35,928 centLIabIllties'. . Paydble one Year Creditors Net CuETent Assets Resbidcd Fwrds Unrestricted Funds Totsl Fwids 159.638 32,501 35 Approved by the Boa of Trnstees on and signed on their behaIf. Tnte
PRO MASONI CE OF C.AMBRIDGESHIRE BENEVOLENf ASSOCIATI Notes to the Accounts For the Year ended 31. 2025 l A¢¢ounting Policies 1.1 Sthtwnent of compliattcc The fiiiallcial state¢llts have been prepared iii accordance with thpplicabl¢ UK accoontsug standard including financial Repoikng Sid'd 102 'Thc Fina]i¢tal Reporting Stsndard applicable iii the United Klligdoi alld the RcpubliL of ]relalld' (FRS 102). Additionally, they compty with di¢ Statement of ReConCndCd Practic¢ 'Accoullting alld Reporting bs, chariti, publiskn¢d in 2019 (the SORP) ID all Jnal¢rial aspects. Thc Charity meets the definition of a publir bcn¢fit entity under FRS 102. 1.2 Basis of Prcpai"ation The fan(la1 stalcrneiits have beellprcp.ed on a going concen) basis undeT thc hislthical cost ¢onventton. The assets &hown un the balance sh¢et as fimds held in die CMBA Rdief Chest aEe treatcd as assets of the Charity on thc basis that they are held by the MCF subjcct to thc conts'ol of the CMBA. The fuDLtiuiial currellcy of the Ctharity is considered to be Pounds Stei'ling because that TS tbe ¢uffency of the primary economic enviroJTrment in wl)ich the tharity opcrates. 1.3 Going collcc Thc ttustr¥s li&v¥ assessed whether thc use of thc ¥oiiig concern auMption is appropriatc in prcparing these financial statements. TFke trns¢ees havc ma(k th7s assessment in respectto aperiod vf i)nc s'¢ar frin the dale ippravAI of these financial Stateellts. The ttustees of the chlty have concliided that there no materia] wlcertatnttcs related to events or conditions that may cast siCnt doubt on the Ability of tlie charity to continue as a goi1 concern. The st¥Es are of the opinioEL that the charity will have sufficiellt resowies to meet its li&bilttics as t fall due. 1.4 Charitable Funds hdd by CMBA as at 31sr December 20 Held in CMBA Bai Held iii CMBA Reh'cf Chest 250 55.(fJ6 15.898 Toial TLC Teddic5 9.084 109 129 Lod Totsl cs £8 £15.9 63_8 The Teddies for Lovffiiig Gve is & scheme to provide cud(lly IKats to AGGiiknt wid FmaEency untts for tll¢th' staff to give, At theti. di.qo'etion, toyoung childr1 Ill Thc PtoviThcc of Cthidgeshirc tjic Teddie5 for l.oigubp CAr¢ 15 CCTrrtratly adxninisteredand fillided by the Ch.IBA but nuls the auspic of th¢ Ccntral Tcddics for Loving CAre Sch¢xie. ' at the clos¢ of the Maggics Appeal the 15 January 2026 the balances were: Amount CMBA Bank Accoullt CMBA Relief Chesl 54 865.95 55 801.4L