LONDON FREEMASONS, CHARITY
Financial Statements
Year Ended 30 September 2024
Charity registration number: 1081205

LONDON FREEMASONS, CHARITY
Financial Statements
Year Ended 30 September 2024
Contents
Page
Charity Refe￿nce and Administrative Details
Report of the Chairman of the Executive Committee
Report of the Executive Committee
Independent Auditorfs Report
Statement of Financial Activities
Balance Sheet
Statement of Cash Flov
Notes to the Financial Statements
11
12
13
14

LONDON FREEMASONS, CHARITY
Charity Reference and Administrative Details
Year Ended 30 September 2024
Charity reglstration number
1081205
Trustees
Quentin Charles Triscott Humberstone
Stratton Richey
James Michael Walker
Roderic Drynan Glyn-Thomas
Stuart John Sheriff
Geoffrey Jame5 Waddoups
Robert Whitelaw (appointed 6 March 2024)
Chalnnan
Stratton Richey
Treasurer
Quentin Charles Triscott Humberstone
Prlnclpal office
60 Great Queen Street
PO Box 29055
London
WC2B 5AZ
Audltor
PKF Littlejohn LLP
statutory Auditor
15 Westferry Circus
Canary Wharf
London
E14 4HD
Bankers
Barclays Bank PIC
Fleet Street Corporate Banking
83-117 Euston Road
London
NW12BB
Metro Bank PIC
No 1 Southampton Row
London
WC1B SHA
Investment managers
CCLA Investment Management
One Angel Lane
London
EC4R 3AB

LONDON FREEMASONS, CHARITY
Report of the Chairman of the Executive Committee
Year Ended 30 September 2024
l am blown away by the speed at which the fijnds came in to help us to help those who save lives from
London's Air Ambulance. I have seen this happening on 8 very much first-hand basis. While the £3m
was the focus in London you may not have been aware that your LFC has been continuing to give grants
to smaller London based charities, to a tune of more than £1 m in the past three years. During this period
very little funds have come in to LFC from Lodges and Chapters. malnly due to the appeal. I need to look
at replenishing those funds. l ask, with humility, that you consider, now, making some donations into LFC
so we can continue to help smaller and very local London charities to continue their work in the
community. l am still shocked by the amount silting in Relief Chest in London, over £3m sitting idle.
These funds have presumably been raised in lodges and Chapter with the aim of doing good and passing
on lo charities. l ask everyone to ask their Relief Chest reps, treasurer or Secretary 'what are we doing
with these funds,. We can make a big difference to other people's lives if we move these funds along. it's
what the fvnds were raised for after all. The LFC Relief Chest is E2058 or use LFC. I can also supply on
request the BACS details.
Stratton Riche
Chaimian of London Froemasons, Charity,
the ¢harlty of London Froemasons

LONDON FREEMASONS, CHARITY
Report of the Executive Committee
Year Ended 30 September 2024
The Executive Committee present their report and the audited financial statements of the charity for the
year ended 30 September 2024. The Executive Committee have adopted the provisions of the Statement
of Recommended Practice "Accounting and Reporting by Charities" ("SORP") in preparing the annual
report and financial statements of the charity. The flnancial statements have been prepared in
accordance with the accounting policies set out in notes to the accounts and comply with the charity's
governing document, the Charities Act 2011 and the SORP as applicable from 1 January 2019.
Trustees of the charlty
The Trustees of the charity are its Executive Committee for Ihe purposes of charity law. The trustees who
have served during the year and since the year end were as follows..
Quentin Charles Triscott Humberstone
Stratton Richey
James Michael Walker
Roderic Drynan Glyn-Thomas
Stuart John Sheriff
Geoffrey James Waddoups
Robert Whitelaw (appolnted 6 March 2024)
Structure, Governance and Management:
Con8titutlon
The London Freemasons, Charity (LFC) (previously Metropolitan Masonic Charity) is an unincorporated
association, constituted by its Trust Deed dated 22 March 2000. It is a charity registered in England and
Wales, registered charity number 1081205.
Appolntm•nt of the Executlve Commlttee
The management of the LFC is the responsibility of the Executlve Committee, who comprise the Trustees
of the Charity. The Executive Committee are elected at the Annual General Meeting and hold office from
the conclusion of that meeting, under the lerms of the Trust Deed.
Related Parties
The Metropolitan Grand Lodge of London ('MetGL), from time to time selects charlties where its support
wlll produce signifScant results. MelGL requests London Lodges. Chapters and indivlduals to make
charitable donations to LFC for onward transrnlssion to these selected charities.
Risk Management
The Committee has continued to examine the major strategic, business and operational risks which LFC
faces and confirm that systems have been established to enable regular reports to be Pfoduced so that
the necessary steps can be taken to lessen these risks.

LONDON FREEMASONS, CHARITY
Report of the Executive Commlttee
Year Ended 30 September 2024
Objectives and actlvities
Policies and ob-ectives
The furlherance and promotion of such exclusively charitable purposes as the Executive Committee may
In its absolute discretion, from time to time determine and in particular (but without restriction) the relief of
need of poverty or distress or the advancement of education.
LFC exists to encourage charitable giving among London freemasons. In furtherance of this aim, LFC
acts as a collection point for donations to designated charities from London Lodges, London Chapters
and individuals in order to relieve the designated charity of this administrative task.
Public b•neflt Statement
The Trustees have referred to the Charity Commission's general guidance on public benefit when
revi￿1ng the Charity's aims and objectives and in plannlng future activities.
Achlevements and performance
MetGL, London Lodges and Chapters continue their generous support. Donations received and
collections for unrestricted funds amounted to £93,295 (2023.. £124,968). In addition, restricted funds of
£2,016,404 (2023.. £639,585) were received. Total expenditure incurred by the charity afflounted to
£2,585,242 (2023: £706,673) which Included grants of £364,987 (2023: £172,420) In respect of
unrestricted funds made to London charities. and £2,200,000 (2023-. £500.000) granted from restricted
funds to London Air Ambulance.
Flnancial review (including reserves policy)
LFC is maintaining unrestricted funds which now total £1,754,437 (2023.. £1,878,854) to allow the
Commlttee to exercise its discretion to support olher charitable causes. The Committee seeks to
increase unrestricted funds to allow promotion of charitable purposes as the Committee in its discretion
may determine.
Plans for future periods
The Committee expects activities in 2024-25 to be slmilar to the current year.
Trustee's r6spon8lbilltlog
The trustees are responsible for preparing the trustees, annual report and the financial statements in
accordance with applicable law and United Kingdom Accounting Slandards (United Kingdom generally
accepted accounting practice (UK GAAP)).
The law applicable to charities in England and Wales requires the trustees to prepare financial
statements for each financial year which give a true and fair view of the state of affairs of the charity and
of its incoming resources and application of resources of the charity for that period. In preparing these
financial statements, the trustees are required to:
select suitable accounting policies and then apply them consistently,.
observe the methods and principles in the Charities SORP.,
make judgments and estimates that are reasonable and prudent.,
state whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements..
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charity will continue in business.

LONDON FREEMASONS, CHARITY
Report of the Executive Commlttee
Year Ended 30 September 2024
The trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the charity and enable them to ensure thal the financial
statements comply with the Charities Act 2011 and the Charities (Accounts and Reports) Regulations
2008. 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.
On behalf of the board
James Walker, Trustee
Date:

LONDON FREEMASONS, CHARITY
Independent Auditor's Report
Year Ended 30 September 2024
INDEPENDENT AUDITOR'S REPORTTO THE TRUSTEES OF LONDON FREEMASONS, CHARITY
Oplnlon
We have audited the financial statements of London Freemasons, Charity (the 'charity') for the year ended
30 September 2024 which comprise the Statement of Flnancial Activities, the Balance Sheet, the Statement
of Cash Flows and notes to the financial statements, including significant accounting policies. The financial
reporting framework that has been applied in thelr preparation is applicable law and United Kingdom
Accountlng Standards. including FRS 102 The Financial Reporting Standard applicable in the UK and
Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements..
give a true and fair view of the state of the charity's affairs as at 30 September 2024, and of its
incoming resources and application of resources. including its income and expenditure, for the year
then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice.. and
have been prepared in accordance wlth the requirements of the Charities Act 2011.
Ba81s for oplnlon
We conducted our audit in accordance with International Standards on Auditing (UK) {ISAs (UK)) and
applicable law. Our responsibilities under those standards are further described in the Auditor's
responsibilities for the audit of the financial statements section of our report. We are independent of the
charity In accordance with the ethical requirements that are relevant to our audit of the financial statements
in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibillties In
accordance with these requirements. We believe that the audit evidence we have obtained Ss sufficient and
appropriate to provide a basis for our opinion.
Conclu8lon$ relating to golng con¢ern
In audlting the financial statements, we have concluded that the trustees, use of the going concern basls of
accounting In the preparation of the flnancial statements is appropriate.
Based on the work we have performed. we have not identified any material uncertainties relating to events or
conditlons that, individually or collectively, may cast significant doubt on the charity's ability to continue as a
going concern for a period of at least twelve months from when the financlal statements are authorised for
issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the
relevant sections of this report.
Othér information
The other informalion comprises the information included in the reF)Ort of the Executive Committee. other
than the financial statements and our auditor's report thereon. The trustees are responsible for the other
information contained within the report of the Executive Committee. Our opinion on the financial statements
does not cover the other information and we do not express any form of assurance conclusion thereon. Our
responsibility is to read the other information and. in doing so, consider whether the other information is
materially inconsister7t with the financial statements or our knowledge obtained in the course of the audit, or
otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent
material misstatements, we are required to determlne whether this gives rise to a material mlsstatement in
the financial statements themselves. If, based on the work we have performed, we conclude that there is a
material misstatement of this Other information, we are required to report that fact.

LONDON FREEMASONS, CHARITY
Independent Auditor's Report
Year Ended 30 September 2024
We have nothing to report in this regard.
Matters on whlch we are requlred to report by exceptlon
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and
Reports) Regulations 2008 require us to report to you if, in our opinion:
the information given in the financial statements is inconsistent in any material respect with the
trustees, report., or
sufficient accounting records have not been kept. or
the financial statements are not in agreement with the accounting records., or
we have not received all the Information and explan8tlons we require for our audit.
Responslbllities of trustees
As explained more fully In the trustees, responsibilities statement. the trustee5 are responsible for the
preparation of financial statements which give a true and fair view, and for such internal control as the
trustees determine is necessary to enable the preparation of financial statements that are free from material
misstatement, whether due to fraud or error.
In preparing the financlal statements. the trustees are responsible for assesslng the charity's ability to
continue as a going concern, disclosing, as applicable. matters related to going concern and uslng the going
concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations,
or have no realistic alternative but to do so.
Auditor's responsibllities for the audlt of the financlal Statements
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance
with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are
free from material misstatement. whether due to fraud or error, and to issue an auditor's report that includes
our opinlon. Reasonable assurance is a high level of assurance but is not a guarantee that an audit
conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, indivldually or in the aggregate,
they could reasonably be expected to intluence the economlc decisions of users taken on the basis of these
financial statements.
Irregularities, includlng fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilitles, outlined above, to detect material misstatements in respect of
irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities,
including fraud is detailed below..
We obtained an understanding of the charity and the sector in which it operates to identify laws and
regulations that could reasonably be expected to have a direct effect on the financial statements. We
obtained our understsnding in this regard through discussions with management, application of
cumulative audit knowledge and experien￿ of the sector.
We determined the principal laws and regulations relevant to the charity in this regard to be those
arising from Charities Act 2011 and Charities (Accounts and Reports) Regulations 2008.
We designed our audit procedures to ensure the audit team considered whether there were any
indications of non-compliance by the charity with those laws and regulations. These procedures
included, but were not limited to enquiries of management and review of minutes.

LONDON FREEMASONS, CHARITY
Independent Auditor's Report
Year Ended 30 September 2024
We also identified the risks of material misstalement of the financial statements due to fraud. We did
not consider there to be any risks, in addition to the non-rebuttable presumption of a risk of fraud
arising from management override of controls.
As in all of our audits, we addressed the risk of fraud arising from management override of controls
by performing audit procedures which included, but were not limited to.. the testing of journals-,
reviewing accounting estimates for evidence of bias., and evaluating the business rationale of any
significant transactions that are unusual or outside the normal course of business.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including
those leading to a material misstatement in the financial statements or non-compliance with regulation. This
risk increases the more that compliance with a law or regulation is removed from the evenls and transactions
reflected in the financial statements, as we will be less likely to become aware of instances of non-
com pliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud
involves intentional concealment, forgery. collusion, omission or misrepresentation.
A further description of our responslbilities for the audit of the financlal statements is located on the Financial
Reporting Council's website at.. www.frc.or
auditor's report.
.U￿aUditorSreS
onsibilities. This description forms part of our
Us• of our report
This report Is made solely to the charity's trustees, as a body, in accordance wlth Part 4 of the Charities
(Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might stale to
the charity's trustees those matters we are required to state to them in an auditor's report and for no other
purpose. To the fullest extent permitted by law. we do not accept or assume responsibility to anyone other
than the charlly and the charity's trustees as a body, for our audit work, for this reporl, or for the opinlons we
have formed.
PKF Littlejohn LLP
Statutory Auditor
15 WestFerry Circus
Canary Wharf
London E14 4HD
2025
PKF Littlejohn LLP is eligible for appointment as auditor of the charity by virtue of its eligibility for
appointment as auditor of a company under section 1212 of the Companies Act 2006
10

LONDON FREEMASONS, CHARITY
statement of Financial Activities
Year Ended 30 September 2024
2024
Unrestricted Restricted
funds
funds
2023
Total
Total
Note
InGome from:
Donations and legacies
Investments
93,295
57,200
2,016,404
2,109,699
57,200
764.553
44,697
Totsl Income
150,495
2,016.404
2,166,899
809,250
Expendlture on:
Charitable activities
other activities
(379,971) (2,200,000) (2,579,971)
(5,271)
(5,271)
(686,786)
(19,887)
Total expenditur•
(385,242) (2,200,000) (2,585,242)
(706,673)
Net gains on investments
Gain on disposal of investments
162,797
2,104
162,797
2,104
40,187
Net {expondlture)Ilncome
(69,846) (183,596)
{253,442)
142,764
Transfers between funds
(54,571)
54,571
Net movement in funds
(124,417) (129,025)
(253,442)
142,764
Reconclllatlon of funds:
Total funds brought forward
1,878,854
195,965
2,074,819
1,932.055
Total fund8 ¢arrled forward
11
1.754,437
66,940
1.821,377
2,074,819
All income and expenditure derives from continuing 8Ctivlties.
The statement of financial activities includes all gains and losses recognised during the year.
The notes on pages 14 to 20 form part of these financial statements.

LONDON FREEMASONS, CHARITY
Balance Sheet
Year Ended 30 September 2024
2024
2023
Fixed assets
Investments
Note
1,693,344
1,567.906
Current ass•t8
Debtors
Cash at bank and in hand
1,693,344
1,567,906
107,340
31,889
210.022
314,477
139,229
524,499
Credltors: amounts falling due within one year
Net current assots
10
(11,196)
(17,586)
128,033
506.913
Total a8S•ts less currènt liabillties
1,821,377
2,074,819
Charlty Funds
Unrestricted funds
Restricted funds
1,754,437
66,940
1,878,854
195,965
Total charlty fund8
11
1.821,377
2,074,819
The financial statements were approved and authorised for issue by the Board on
Signed on beh8lf of the Board of Trustees
2025.
Stratlon Richey, Trustee
Quentin Humberstone, Trustee
Date..
The notes on pages 14 to 20 form part of these financial statements.
12

LONDON FREEMASONS, CHARITY
SLgtement of Cashflows
Year Ended 30 Soptember 2024
2024
2023
Note
Cash flow from operating activities:
Net cash flow (usad In} generated from operating actlvitles
(a)
(379,251)
28,638
Cash flow from Investlng activltles
Dividends and interest from investments
Cash re￿iVed on disposal of inv8Stments
Purchase of investments
57,200
20,000
44,697
(1,494,265)
Net ¢a8h flow provlded by Investing actlvlti
77,200
(1,449,568)
Change In cash and cash equlvalents In the reportlng perlod
Cash and cash equivalents In the beginning of the reporting
period
(302,051)
(1,420,930)
347,931
1,768,861
Cash and cash equivalents at the end of the reporting perlod
45,880
347,931
Cash and cash equlvalents consists of:
Cash at bank and in hand
Cash held by investment manager
31,889
13,991
314,477
33,454
Cash and cash equivalent8
45,880
347,931
(a)Reconclliatlon of not expenditur• to net cash flows from operatlng actlvities
Not (expendlture)lincom8
(253,442)
142,764
Adjustments for:
Dividends and interest from investments
Net gains on investments
Gain on disposal of investments
Decrease in debtors
Decrease in creditors
(57,200)
(162,797)
{2,104)
102,682
6,390
{44.697)
(40,187)
134,809
164,051
Net cash provided (used in)Ifrom oporatlng actlvltles
379,251)
28,638
The notes on pages 14 to 20 form part of these financial statements
13

LONDON FREEMASONS, CHARITY
Notes to the Financial Statements
Year Ended 30 September 2024
Summary of signiflcant accountlng policies
(a) General information and basis of preparation
The charity con*itutes 8 public benefit entity as defined by FRS 102. 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), the Financial
Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 102). the
Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.
The financial statements have been prepared to give a 'true and fair, view and have departed from the
Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and
fair view,. This departure has involved following the Accounting and Reporting by Charities.. Statement
of Recommended Practice applicable to charities preparing their accounts in accordance with the
Flnancial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) applicable from
1 January 2019 rather than the Accounting and Reporting by Charities.. Statement of Recommended
Practice effective from 1 April 2005 which has since been withdrawn.
The financial statements are prepared on a going concern basis under the historical cost convention
modified to include certain items at fair value. The financial statements are prepared in sterling which
is the functional currency of the charity.
The trustees do not consider there to be any areas of significant judgement or areas of uncertainty in
the preparation of these financial statements
The significant accounting pol icies applied in the preparation of these financial statements are set out
below. These policies have been consistently applied to all years presented unless otherwise stated.
{b) Funds
Unrestricted funds are avallable 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 agalnst the specific fund. The aim and use of each restricted
fund is set out in the notes to the financial statements.
(cl Income recognition
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charlty is
legally entitled to the income, after any performan￿ conditions have been met, when the amount can
be measured reliably and when it is probable that the income will be received.
Income from donations is recognised on receipt, unless there are conditions attached to the donation
that require a level of performance before entitlement can be obtained. In this case income is deferred
until those conditions are fully met or the fulfilment of those conditions is within the control of the
charity and it is probable that they will be fulfilled.
14

LONDON FREEMASONS, CHARITY
Notes to the Financial Statements
Year Ended 30 September 2024
(c) Income recognition (continued)
Investment income is earned through holding assets for investment purposes such as shares and
property. It includes dividends and interest. Dividend and rent income is recognised as the charity's
right to receive payment is established.
(d) Expendlture recognltion
All expenditure is accounted for on an accruals basis. Expenditure is recognised where there is a legal
or constructive obligation to make payments to third parties, it is probable that the settlement will be
required and the amount of the obligation can be measured reliably. It is categorised under the
following headings:
Grants payable to third parties are included in expenditure on charitable activities. Where
unconditional grants are made, these amounts are recognised when a constructive obligation is
created, typically when the recipient is notified that a grant will be made to them. Where grants are
conditional on performance, then the grant is only recognised once any unfulfilled conditions are
outside of the control of the charity.
Expenditure on charitable activitles includes administration costs and governance costs. Governance
costs are those costs relating to compliance with constitutional and statutory requirements, costs of
secretarial services for meetings of the trustees,
Value added tax is not recoverable by the Charity and as such Is included in the Statement of
Financial Activities
(e) Investment8
Investments are a form of basic financial instrument and are initially recognised at their transaction
value and subsequently measured at their fair value as at the balance sheet dale using the closing
quoted market price.
The investment portfolio does not acquire put optlons, derivatives or other complex financial
instruments.
The main form of financial risk faced by the charity is that of volatllity in equity markets and investment
market5 due to wider economic conditions, the attitude of investors to investment risk, and changes in
sentiment concerning equities and within particular sectors or sub sectors.
All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains
and losses on investments are calculated as the di1Fference between sales proceeds and their opening
carrying value of their purchase price if acquired subsequent to the first day of the financial year.
Unrealised gains and losses are calculated as the difference between the fair value at the year end
and their carrying value. Realised and unrealised investment gains and losses are combined in the
statement of Financial Activities.
(fj Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value.
(g) Going concern
The Trustees consider the charity to be a going concern for at least 12 months from the date at which
the financial statements have been signed.
15

LONDON FREEMASONS, CHARITY
Notes to the Financial Statements
Year Ended 30 September 2024
Income from investments
2024
2023
Bank interest re￿1vable
Dividend receivable
9,839
47,361
522
44.175
57,200
44,697
Analysis of expendlture on charltable actlvitles
2024
2024
Unrestricted Restricted
2024
Total
2023
Total
Non- Masonic Charities
Acts'on fof Kids Charitable Trust
Adult Llleracy Trust
Attend
Brainwave Centre
Bromley Mer￿p
CHAPS
Clty Harvest
CHAPS Testlng
Country Foods Trnsl
Global Skllls Centre
Go Live Theatre Prolects
Good Vibrallons
Happy Days Chlldrens Charlty
Harrow Carers
Horalios Garden
Horse Rangers Assoclallon
Isllnglon & Stoke N8wnglon Sea Cadets
Launch 11 Trust
Lennox Chlldrens Canc8r
Let Me Know
Lifellles
Llnk Ago Southwark
London A6r Ambulance
London Search & Rescue
Loughborough Junction AGtion
MasoniG Almoner5 Fund- Grants
Match Funded Grants
Maths Master
Merton MerKap
Music in Hospitals and Care
Open Age
Park Lane Stables
Sense
School Home Support
Sl Marks Hospital Foundaoon
Slrongbones Children
The Healthcare Workers
The Sequel Trust
The Ulysses Trust
Womens Trust
W4 Youlh
Young Lives v Cancer
Tower Hamlets Parents Centre
Llnk Age Soulhwark
Schwl Home Support SeNcp
Happy Days Children Charity
Total donatlons pald in the
year
10.CKIO
6.508
3.000
10,000
8.508
2,500
9,850
13,390
10,000
2,49J
5,000
10.000
4.500
4.470
4,470
7.151
7.151
6.000
6,000
4,000
3,000
10,CiK)
2.500
5.000
10,000
28.500
10,000
10,000
26,500
10.fN)O
9,090
400
8,942
500,000
2,200.000
2,200.000
8,194
8,194
14.027
164.225
3,500
5,000
3.O¢X)
18,275
25,769
14.027
164.225
3,500
5,000
5,000
6.514
lo,0(￿)
5.000
10,000
5,000
5,000
2.500
6,000
2,0(X)
25.000
10,000
5,000
5,0
2.500
6.000
2,000
25.000
10,000
s.￿0
200
3.912
5.OlX)
5,000
5.000
3.912
5.000
5.000
5,000
364,987
2.200,0(KI
2.564,987
672,420
16

LONDON FREEMASONS, CHARITY
Notes to the Financial Statements
Year Ended 30 September 2024
Other Charitable Actlvities
Contributlon towards the running ￿515
of Melropolltan Grand Lodge
14.984
14,984
14.366
379,971
2.200,000
2,579.971
686.786
19.887
vernance costs
5.271
5.271
385.242
2,200,000
2,585,242
706,673
Governance costs
2024
2023
Auditor's remuneration
Charity Costs reception
Bank charges
Write off of old balances
3,972
939
360
4,620
2,812
420
12,035
19.887
5,271
Audltor's remuneratlon
The auditor's remuneration excluding VAT amounts to an audit fee of £3,972 (2023- £3,850).
Trustees. and key management personnel remuneration and expen808
The Trustees consider themselves as comprising the key management personnel of the Charity, in
charge of directing and controlling the Charity. The Trustees neither received nor waived any
remuneration during the year (2023.. £Nil).
Staff costs and èmployee ben6flts
Daily administration costs are borne by Metropolitan Grand Lodge of London. The management
charges for the year amounted to £14,984 (2023.. £14,366).
17

LONDON FREEMASONS, CHARITY
Notes to the Financial Statements
Year Ended 30 September 2024
Fixed asset investments
2024
2023
Market value at 1 October
Acquisition
Disposal
Net gain on reValUat￿on
1,534.452
1,494,265
{17,896)
162,797
40,187
1,679,353
1,534,452
PortFolio cash held by inv8Stment manager
13.991
33,454
Market value at 30 September
1,693,344
1,567,906
Historlcal Cost
1,482,104
1,500,000
Debtors
2024
2023
Grand Charity Relief Chest
Metropolitan Grand Lodge of London
Other Debtors
66,958
24,616
15,766
165,547
21,495
22,980
107,340
210,022
10 Crodltors: amounts falllng du• withln one year
2024
2023
Other Creditors
11,196
17,586
11,196
17,586
18

LONDON FREEMASONS, CHARITY
Notes to the Financial Statements
Year Ended 30 September 2024
11 Fund reconclllation
Unrestricted funds
Balan￿ at 1
October
2023
Gains I
(losses)
Balance at
30
September
2024
Income
Expenditure
Transfers
Unrestricted
1,878,854 150.495
(385.242) (54,571) 164,901
1,754,437
1,878,854 150,495
{385,242)
(54,571) 164,901
1,754,437
Balance 8t 1
October 2022 Income Expenditure
Gains I
(losses)
Balance at 30
September
2023
Transfers
Unrestricted
1,875,675 169.665
(206,673)
40,187
1,878,854
1,875,675 169,665
(206,673)
40,187
1,878,854
Restrlcted fund8
Balance at
1 October
2023
Gains I
(losses)
Balan￿ at
30
September
2024
Income
Expenditure
Transfers
St John at
Hackney
Lodge
London Air
Ambulance
Others
56,380
56,380
131,745
2.013,684 (2,200,000)
54,571
7,840
2.720
10,560
195,965
2,016,404
2,200.000
54,571
66,940
19

LONDON FREEMASONS, CHARITY
Notes to the Financial Statements
Year Ended 30 September 2024
Balance at
1 October
2022
Gains I
(losses)
Incorne
Balance at
Expenditure
Transfers
September
2023
St John at
Hackney
Lodge
London Alr
Ambulance
Others
56.130
56,380
631,745
(500,000)
131,745
7,840
7,840
56,380
639,585
500,000
195,965
12 Analy818 of net assots between funds
30 Septomber 2024
Unrestricted Restricted
funds
funds
Total
Investments
Current assets
Current liabilities
1,693,344
72.289
(11,196)
1.693,344
139,229
(11,196)
66,940
Total
1,754,437
66,940
1.821,377
30 September 2023
Unrestricted Restricted
funds
funds
Total
Investments
Current assets
Current liabilities
1,567,906
328,534
(17,586)
1,567,906
524,499
(17,586)
195,965
Total
1,878,854
195,965
2,074,819
13 Flnancial commitments
There were no commitments as at the year ended 30 September 2024 or in the previous year.
14 Taxation
The London Freemasons, Charity is a registered charity and is therefore potentially exempt from
taxation of its income and gains as it falls within the definition of a charity as defined in Part 1,
Schedule 6of the Finance Act 2010. No tax charge has arisen during the year.
20

LONDON FREEMASONS, CHARITY
Notes to the Financial Statements
Year Ended 30 September 2024
15 Related party transactions and ex gratia payments
Members of the Committee are selected from members of Metropolitan Grand Lodge of London
(MetGL). Reference is made to MetGL in the Report of the Executive Committee. At the year end,
net balance of £24,616 was due from MetGL (2023.. due £21,495). During the year, a contribution of
£14,984 was made towards the running costs of MetGL {2023'. £14,366) and this is Included within
expenditure.
16 Flnanclal instruments
The chsrity holds a number of financial assets namely investments, debtors and cash and financial
liabilities namely creditors and accruals which meet the definition of basic financial instruments under
the FRS 102 SORP. Details of the measurement bases, accounting po5icies and carrying values for
these financial assets and liabilities are disclosed in note 1 above.
21