LONDON FREEMASONS, CHARITY
Financial Statements
Year Ended 30 September 2025
Charity registration number.. 1081205

LONDON FREEMASONS, CHARITY
Financial Ststements
Year Ended 30 September 2025
Contents
Page
Charity Reference and Administrative Details
Report of the Chaim)8n of the Executive Committee
Report of the Executive Committee
Independent Audilorfs Report
Statement of Financial Activities
11
Balance Sheet
12
Slalement of Cash Flows
13
Notes lo the Financial Statements
14

LONDON FREEMASONS, CHARITY
Charily Reference and Administrative Details
Year Ended 30 September 2025
Charity reglstratlon number
1081205
Trustees
Strallon Richey
Roderic Drynan Glyn-Thomas
Stuart John Sherriff
Geoffrey James Waddoups
Robert Whitelaw
Carole Hunt
Chaimian
Slrallon Richey
Treasurer
Derek Lane
Principal office
60 Great Queen Street
PO Box 29055
London
WC2B 5AZ
Audltor
PKF Littlejohn LLP
ststutory Auditor
30 Churchill Place
Canary Wharf
London
E14 5RE
Bankers
Barclays Bank PIC
Fleet st￿et Corporate Banking
83-117 Euslon Road
London
NW12BB
Metro Bank PIC
No 1 Soulhamplon Row
London
WC18 SHA
Investment managers
CCLA Investment Management
One Angel Lane
London
EC4R 3AB

LONDON FREEMASONS. CHARITY
R•port ol th• Chllmian ol tho Ex•cullve Commltt
Ye•r End•d 30 S•pt•mb•r 2025
l am so lo bo a Fr8em890n. Pwb¢￿0rtY In LoxIc￿. Lo(* •1 what ￿ ha￿ achle%*d ArvAI
lor LoTrkn's Amt￿18￿ I have wntilng. or assctiai¢d wth. aFgeals In Lthkn fcrf ovef 23 yeorJ
ntyy. arKI l am rggulwty by ihe genofosty ol Loithn Freema$￿5 L•si year ￿ opened a Relièl
Chesi for ihg Roy81 Brtltsh Logb)n. Whbi an amazry ros￿ ￿ had - £140.IXKI iaised. This rell6cls whai
the membe*ship irTwlanl. The Royal Bnlth L￿g￿n Rgh81 thst Slay Sof those LtrJge3
ar•J Chjplws iTrJivNJyals vh*) lo th)nate v44 our cOmts￿￿ effcrft li rs &ry)ly R8L
Y￿1 dwty. the L¢JNJon Fr0en￿Sons. Chanty {LFC). Is sldl reeéwty h)ts crf Tw￿$1$ lor lunds fThn *￿rthY
Wo aim to los¢￿0 to thoii ffjwosl ￿thIn 10 days And. Il Ihoy aro SUC￿SsIu1 wth Ihe
reqijesi. transfer lurmjs SIW Ihwoaftei. Th lull roFort fN the ￿ty can ixj Rosgtta
ar4J In Ihal reFCgfl Y￿ can seo rnnge ol chant*s we have surwl&l
So. T*tsre tS)es ￿Ve us finafw1I￿ W*ll. rot in a t￿rt l￿dS wo We ￿ lo
replac8 fuThJs Ihal we hève used *thile Ihe apwal has been runniry. Se4efal Lcts chapte￿ make
ie9Utaf *S)nath)ns lo Ihe LFC, and I Ih8nk Ihom lor ihal I w41 hwther ask. ￿rtoty. thal Lftys arwj
Chapters Iwk al Ihe luNJs Icrf ch•Tilablo and e4Jnside¢ Wpin91o Iw up Ouf fvr*ds Lcok Bt
makry a rtyAar d¢ma￿. wrtwps as a wceniago ol raised So. ￿8, l *t)uk1 Iiko lo soo rrwe
fvrmjs ecffing In. bul l be equalty hBppy wilh spcy6￿n9 re￿5￿ IT￿ cthanls¢s wh
ben¢frt rrtF4¢ ol Lon(bn Tho guwjelines for apF4¢*I￿ Cèn be lourKI cth Rosetta
The btt•ry. of detsils wtr on Rcwlla, has c4turod ol mary 11 iy open ￿ nM.MasC￿.
fn'eryts aThJ family. If p51 a small iKkét V*n w d4nty te stsble I
of each IKk•l ts destined lty tho Chwty. A3 ￿) po(¥4• ssn up, Ihen the v￿ekty
is¢ Irthases. Exh ry￿nIh we arv all enteFod into 8 IDryef Ic41ery wlh a ￿Ze 01 £25.OW possible.
Tho QR c(th ￿ bokv.
AllematNoly ths
"ihvbw I
Str•tton Rlchy
Chalrnun of London Fr••maAM*' Charlty.
th• ¢h•dty d London Frn•muo

LONDON FREEMASONS, CHARITY
Report of the Executive Committee
Year Ended 30 September 2025
The Executive Committee present their report and the audited financial statements of the charity for the
year ended 30 September 2025. The Executive Committee have adopted the provisions of the Slalemenl
of Recommended Praclice "Accounting and Reporting by Charities" I'SORP") in preparing the annual
report and financial statements of the charity. The financial statements have been prepared in accordance
with the accounting policies sel out in the notes lo the accounts and comply with the charity's goveming
document, the Charities Act 2011 and the SORP as applicable from 1 January 2019.
Trustees of the charity
The Trustees of the charity are its Executive Committee for the purposes of charity law. The trustees who
have served during the year and since the year end were as follows..
Quentin Charles Triscott Humberslone (resigned 3 March 20261
Stratton Richey
James Michael Walker (resigned 30 September 20251
Roderic Drynan Glyn-Thomas
stuart John Sherriff
Geofftey James Waddoups
Robert While12W
Carole Hunt (appointed 5 March 20251
structure. Governance and Management:
Constitutlon
The London Freemasons, Charity ILFCI {previously Metropolitan Masonic Charilyl is an unincorporated
asso¢ialion, ¢onslituled by its Trust Deed dated 22 March 2000. It is a charity registered in England and
Wales, registered charity number 1081205.
Appolntment of the Executlve Committee
The management of the LFC is the responsibility of the Executive Committee, who comprise the Trustees
of the Charity. The Executive Committee are elected al the Annual General Meeting and hold office from
the conclusion of that meeting, under the terms of the Trust Deed.
Related Partles
The Melropolilan Grand Lodge of London I'MelGLI, from time lo time selects charities where its support
will produce significant results. ThAetGL ￿questS London Lodges, Chapters and individuals lo make
charitable donations to LFC for onward transmission lo these selected charities.
Risk Management
The Committee has continued to examine the major slralegic, business and operauonal risks which LFC
faces and confim that systems have been established lo enable regular reports lo be produced so that the
necessary steps can be taken lo lessen these risks.

LONDON FREEMASONS, CHARITY
Report of the Executive Committee
Year Ended 30 September 2025
Oblectives and actlvltles
Policies and ob ectives
The furtherance and promotion of such exclusively charitable purposes as the Executive Committee may,
in ils absolute discretion, from lime to lime determine and in particular Ibul without restiicb'onl the relief of
need of poverty or distress or the advancement of education.
LFC exists lo encourage charitable giving among London freemasons. In furtherance of this aim, LFC acts
as a collection point for donations lo designated charities from London Lodges, London Chapters and
individuals in order lo relieve the designated charity of this adminislralive tssk.
Public benefit statement
The Trustees have referred lo the Charity Cornmission's general guidance on public benefit when revlewing
the Charity's aims and objectives and in planning future activities.
Achlevernents and perfomiance
MetGL. London Lodges and Chapters continue their generous support. Donations received and collections
for unreslricled funds amounted lo £161,179 {2024'. £93,295). In addition. restricted funds of £483,124
12024.. £2,016,404} were received. Total expenditure incurred by the charity amounted lo £944,45512024.'
£2,633,742 as reslaledl which included grants of £427,302 12024.. £413,487 as reslaledl in respect of
unrestricted funds made to London charities, and £493.000 12024: £2,200,000) granted from reslricled
funds lo Loncjon Air Ambulance.
Flnanclal review {Including reserves policy)
LFC is maintaining unreslricled funds which now lolal £1,401,194 {2024'. £1,705.937 as reslatedl to allow
the Committee to exercise its discretion to support other charitable causes. The Committee seeks lo
increase unreslricled funds lo allow promotion of charitable purposes as the Committee in ils discretion
may determine.
Plans for future perlods
The Committee expects activity on the Unrestricted Fund for 25-26 to be similar to the previous year bul
2025 saw the end of the London Air Ambulance Appeal and therefore restricted fund activity is likely lo be
much reduced.
Twstee's responsibilities
The trustees are responsible for preparing the trustees, annual report and the financial statements in
aCL0rdan￿ with applicable law and United Kingdom Accounb'ng Standards {Uniled Kingdom generally
accepted accounting practi￿ (UK GAAPII.
The law applicable lo charities in England and Wales requires the trustees to prepare financial
slalements for each financial year which give a true and fair view of the slate of affairs of the charity and
of 5ts incoming reSoUr￿S and application of resources of the charity for that period. In preparing these
financi21 statements, the Iruslees are required to..
select suitable accounting policies and then apply them consislenlly.,
observe tho methods and principles in the Charities SORP.,
make judgments and eslimales that are reasonable and pnjdenl..
state whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial stalemenls.,

LONDON FREEMASONS, CHARITY
Report ol ihe Exocullvè Commltte•
Yeaf Ended 30 S•ptemb•r 2025
prnparo th• f￿￿rial stateffl•ils rm the gC4ng cry)cem bass unless rt rn ￿apprO￿al0 to Frfosun
that the w￿1 eonbnue In t￿siness.
Tho thisloes are reSpO￿l￿e f￿ kee￿￿j pro￿)r ￿￿)untIng iecoros th81 dtsckno wilh feawab
at￿r0¢Y al 8ny tlft* lh¢ fffitsncial ￿•)srt￿Tr ol chBnty enablo ttwm lo ensure Ihat tho finantsal
stslements ctthrAy wrth I1￿ chan1￿3 Ad 2011 and Iho Charitycs (A￿nts and ReF￿ts) Regulatrjr
2CQg. They are 8lso rest￿SIb￿l saleguarding Ihe assets ol Ihe he￿ lakJ"ng
reasonalye ￿0p$ the p￿I￿nIK￿ and dotodKm ol fraud ano Ot￿r IrTegL4orilios.
Ckn behall of Ihe Exe4xrtivo Committee
stratt(￿ RKlw. Tfuslèe
Oats.. i £ 114¢y Lcyl6

LONDON FREEMASONS, CHARiff
Independent Auditor's Report
Year Ended 30 September 2025
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF LONDON FREEMASONS, CHARITY
Opinion
We have audited the financial statements of London Freemasons, Charity Ilhe 'charily'l for the year ended 30
September 2025 which comprise the Slalement of Financial Activities, the Balanc8 Sheet, the Statement of
Cash Flows and notes lo the financial slalemenls, including significant accounting policies. The financial
reporting framework that has been applied in their preparation is applicablo law and United Kingdom
Accounting Stsndards, including FRS 102 The Financial Reporting Standard applicable in the UK and
Republic of Ireland (United Kingdom Generally Accepted Accounting Pracli¢el.
In our opinion the financial stalemenls..
give a true and fair view of the slate of the charity's affairs as at 30 September 2025. and of ils
in￿ming 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 with the requirements of the Charities Act 2011.
Basis for opinion
We conducted our audit in accordance with Intemalional Standards on Auditing IUKI IISAS IUKII and
applicable law. Our ￿SponSibl11t1eS under those stsndards are further described in the Auditor's responsibilities
for the audit of the financial slalements section of our report. We are independent of the charity in accordance
with the ethical requirements that are relevant lo our audit of the financial statements in the UK, including the
FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these
requirements. We believe that the audit evidence we have obtained is sufficient and appropriate lo provide a
basis for our opinion.
Concluslons relating to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going concem basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed. we have not identified any material uncertainties relating to events or
conditions that, individually or collectively. may cast significant doubt on the charity's ability lo continue as a
going concern for a period of at least twelve months from when the financial slalemenls are aulhorised for
ISSU8.
Our responsibilities and the responsibilities of the trustees with respect lo going con￿rn are described in the
relevant sections of this report.
Other information
The other infom)ation comprises the infomiation inclLJded in the Report ofthe Executive Committee, other than
the financial slalements and our auditor's report Ihereon. The Iruslees 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 Ihereon. Our
responsibility is lo read the other information and, in doing so, consider whether the other information is
materially inconsistent with the financial slalemenls or our knowledge obtsined in the course of the audit, or
olhewise appears lo be materially misstated. If we identify such material inconsistencies or apparent material
misslalemenls, we are required to determine whether this gives rise to a material misstatement in the financial
slalemenls themselves. If, based on the work we have perfomed, we conclude that there is a material
misstalemenl of this other information, we are required lo report that fact.

LONDON FREEMASONS, CHARITY
Independent Auditor's Report
Year Ended 30 September 2025
We have nothing lo report in this regard.
Matters on whlch we arè required to report by exceptlon
We have nothing lo report in respect of the following matters in relation lo which the Charities (Accounts and
Reports) Regulations 2008 require us lo report to you if. in our opinion=
the information given in the financial stslements is inconsistent in any material respect with the Report
of the Executive Committee., or
sufficient accounting records havo not been kept,. or
the financial statements are not in agreement with the accounting records-, or
we have not received all the information and explanations we require for our audit.
Responslbllltles of trustees
As explained more fully in the trustees, responsibilities statement, the trustees are responsible for the
preparation of financial statements which give a true and fair view, and for such intemal control as the trustees
determine is necessary to enable the preparation of financial statements that are free from material
misslalement, whether due lo fraud or error.
In preparing the financial stalemer+ls, the trustees are responsible for assessing the charity's ability lo continue
as a going concern, disclosing, as applicable, matters related lo going concern and using the going concern
basis of accounting unless the trustees either intend to liquidate the charity or to cease operations. or have no
re81islic allemative but lo do so.
Audltor's responsibilities for the audit of the financial statements
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordan￿ with
the Act and relevant regulations made or having effect Ihereunder.
Our objectives are lo obtain reasonable assurance about whether the financial slalemenls as a whole are free
from material misslatemenl, whether due lo fraud or error, and to issue an auditor's report th81 includes our
opinion. Reasonable assuran￿ is a high level of assurance bul is not a guarantee that an audit conducted in
accordance with ISAS {UKI will always delect a material misstatement when it exists. Misstatements can arise
from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be
expected to influence the economic decisions of users tsken on the basis of these financial slatemenls.
Irregularities, including fraud, are instsnces of non-compliance with laws and regulations. We design
procedures in line with our responsibilities. outlined above. to detect Material misststements in respect of
irregularities, including fraud. The extent lo which our procedures are capable of delecling irregularities,
including fraud is detailed below..
We obtained an understsnding of the charity and the sector in which it operates to identify laws and
regulations that could reasonably be expe¢led lo have 8 direct effect on the financial statements. We
obtained our understanding in this regard through discussions with management, application of
cumulative audit knowledge and experience of the sector.
We determined the principal laws and regulations relevant lo the charity in this regard lo be those
arising from Charities Ad 2011 and Charities (Accounts and Reports} Regulations 2008.
We designed our audit procedures lo 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 lo enquiries of management.

LONDON FREEMASONS, CHARITY
Independent Audltor's Report
Year Ended 30 September 2025
We also identified the risks of material misstatement of the financial statements due to fraud. We did
not consider there to be any risks, in addition lo the non-rebultsble presumption of a risk of fraud
arising from management override of controls.
As in all of our audits, we 8ddressed the risk of fraud arising from management override of controls
by performing audit procedures which included, bul were not limited lo= the lesling of journals,.
reviewing ac¢ounling eslimales for evidence of bias,. and evaluating the business rationale of any
signfficant transactions that are unusual or outside the normal course of business.
Because of the inherent limitations of an audit, there is 8 risk that we will not detect all irregu18rilies, including
those leading lo a material misstatement in the financial statements or non-complianTr with regulation. This
risk increases the more that compliance with a law or regulation is removed from the events and transactions
reflected in the financial slalements, as we will be less likely to become aware of instances of non-compliance.
The risk is also greater regarding irregularities occurring due lo fraud rather than error. as fraud involves
Sntentional concealment, foryery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial slalemenls is located on the Financial
Reporting Council's website al.. wMv.frc.or
.uklauditorsres
onsibililies. This description forms part of our
auditor's report.
Use of our report
This report is made solely to the charity's trLJStees, as a body, in accordance with Part 4 of the Charities
{Accounls and Reports) Regulations 2008. Our audit work has been undertaken so that we might stale lo the
charity's trustees those mallers we are required lo stale lo them in an auditor's report and for no other purpose.
To the fLJllesl extent permilled by law, we do not accept or assume responsibility lo anyone other than the
charity and the ¢harily's trustees as a body. for our audit work, for this report. or for the opinions we have
formed.
////,//
PKF Littlejohn LLP
Statutory Auditor
30 Churchill Place
Canary Wharf
London E14 5RE
29 July 2026
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 2025
2025
Unrestricted Restricted
funds
funds
2024
As restated
Total
Total
Note
Income from:
Donations and legacies
Investments
Other income
161,179
45,526
4,351
483,124
644.303
45.526
4,351
2,109,699
57,200
Total Incorne
211,056
483.124
694,180
2,166,899
Expenditure on:
Charitable activities
Other activities
(448.9951 {493,0001
12,4601
(941,995)
{2.4601
{2,628.4711
15,2711
Total expenditure
{451,4551 1493,0001 {944,4551
12,633,742)
Nel {lossesllgains on
investments
Gain on disposal of investments
{59,5051
3,801
159,5051
3,801
162,797
2,104
Net {expenditure)Ilncome
(296.1031
19,8761
(305.979
1301,942}
Transfers between funds
18,6401
8,640
Net movement In funds
(304,7431
11,2361
(305,9791
1301,942)
Reconciliation of funds:
Total funds brought forward
11
1,705,937
66,940
1,772.877
2,074,819
Total funds carried forward
1,401,194
65,704
1,466,898
1,772,877
All income and expenditure derives from continuing activities.
The statement of financial activities includes all gains and losses recognised during the year.
The notes on pages 14 10 21 form part of these financial slalements.
11

LONDON FREEhlASONS' CHARI
Balan￿ ShM¢
Year Ended 30 Sept•m￿r 2025
As
reslaled
2024
2025
Flxed ass•t•
In5*3trMnts
1.405,218
1.693.344
1.405.218
1.693,344
Curr•nl ••s•t•
Deb1￿$
Cash al bank ano in ha
73.3J4
10,698
107.340
31.889
84.1x12
139.229
Cr•dltofs: •mounts f•lllng du• wllhln on• y••r
io
122.4021
{59.696)
N•1 curr•nt
79.$33
Total •s••t• t•u curr•nt Il•bllnl••
1,466.898
1.772.877
Chartty Fund•
Ur￿esIr￿1l*1 I￿￿J$
R05trtled ftJnds
1.401.194
6S.704
1.705.937
Totsl ch&rlty lund•
1,466,898
1.772.877
The fina￿la1 5tateff*nts were apm•J aTrJ aulWlso(I Icrf issu6 by ir* Board on i 111 2026.
on tJeh¥l ol Board ol Tnjsws
Str8tton Rtw. Trnslee
The ndgs on pages 14 to 21 lomi part ol thvsfr f￿￿4￿1 slalemonls.
12

LONDON FREEMASONS. CHARITY
Statement of Cashflows
Year Ended 30 September 2025
As restated
2024
2025
Notè
Cash flow from operatlng activities:
Net cash flow used in operatlng activlties
lal {299.1391
{379,2511
Cash flow from Investing activities
Dividends and interest from investments
Cash received on disposal of investments
45,526
230,000
57.200
20.000
Net cash flow provided by investing activities
275,526
77,200
Change in cash and cash equivalents In the reportlng period
{23,6131
1302,0511
Cash and cash equivalents In the beginning of the reporting
perlod
45,880
347,931
Cash and cash equlvalents al the end ofthe reporting period
22,267
45,880
Cash and cash equivalents consists of-
Cash at bank and in hand
Cash held by investment manager
10,698
11,569
31,889
13,991
Cash and cash equlvalents
22,267
45,880
lalReconclllatlon of net expendlture to net cash flows from operating activities
Net expendlture
(305,9791
{301,9421
Adjustments for:
Dividends and interest from investments
Net lossesllgainsl on investments
Gain on disposal of investments
Decrease in debtors
IDecreasellincre8se in creditors
145,5261
59,505
13,8011
33.956
137.294
{57,200)
{162,7971
12,1041
102,682
42,110
Net cash used In operating actlvltles
(299,139
379,2511
The note8 on pages 14 10 21 form part of these financial statements
13

LONDON FREEMASONS, CHARITY
Notes to the Financial Statements
Year Ended 30 September 2025
Summary of significant accountlng pollcles
(al General Information and basis of preparatlon
The charity conslilules a public benefit entity as defined by FRS 102. The financial statements have
been prepared in accordance with Accounting and Reporting by Charities.. Slalemenl of Recommended
Practice applicablÈ to charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland IFRS 1021, the Financial Reporting Standard
applicable in the United Kingdom and Republic of Ireland {FRS 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 Irue and fair, view and have departed from the
Charities IAccounls and Reports) Regulations 2008 only lo the exlenl required lo provide a 'lrue and
fair view,. This departure has involved following the Accounting and Reporting by Charities.. Slalemenl
of Recommended Practice applicable lo charities preparing their accounts in accordan¢e with the
Financial Reporting Standard applicable in Ihe UK and Republic of Ireland IFRS 1021 applicable from I
January 2019 rather than the Accounting and Reporting by Charities.. Statement of Recommended
Pr8Ctice effective from 1 April 2005 which has Sin￿ been withdrawn.
The financial slalemenls are prepared on a going Concern basis under the historical cost convention,
modified lo include certain items at fair value. The financial statements are prepared in sterling which
is the function81 currency of the Charity.
The Iruslees do not consider there lo be any areas of significant judgement or areas of uncertainty in
the preparation of these financial slalemenls
The significant accounting policies applied in the preparation of these financial slalemenls are set out
below. These policies have been consistently applied lo all years presented unless otherwise slated.
{bl Funds
Unreslricled funds 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.
Reslricled 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 eosl 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 lo tho financial slatemenls.
(cl Income recognition
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity is
legally entitled to the income, after any performance 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 allached to the donation
that require a level of performance before enlillement can be obtained. In thls case income is deferred
until those conditions are fully mel or the fulfilment of those conditions is within the control of the charity
and il is probable that they will be fulfilled.
14

LONDON FREEMASONS. CHARITY
Notes to the Financial Statements
Year Ended 30 September 2025
{cl Income recognitlon lcontinuedl
Investment income is eamed through holding assets for investment purposes such as shares. It includes
dividends and interest. Dividend and other investment income is recognised as the charity's right lo
receive payment is established.
{dl Expendlture recognition
All expenditure is accounted for on an accruals basis. Expenditure is recognised where there is a legal
or conslruclive obligation to make payments lo third parties, it is probable that the selllemenl will be
required and the amount of the obligation can be measured reliably.11 is calegorised under the following
headings.,
Grants payable to third parties are included in expenditure on charitable aclivilies. 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
perfomiance. then the grant is only recognised once any unfulfilled wndilions are outside of the control
of the charity.
Expenditure on charitable activities includes administration costs and governance costs. Governance
costs are those costs relating lo compliance with constitutional and slalulory requirements, costs of
secretarial seNices for meetings of the trustees.
Value added lax is not recoverable by the Charity and as such is included in the Statement of Financial
Activities
{el Investments
Investments are a form of basic financial instrument and are iniliaSly recognised al their transaction value
and subsequently measured at their fair value as at the balance sheet date uslng the closing quoted
market price.
The investment portfolio does not acquire put options, derivatives or other complex financial
instruments.
The main form of financial risk faced by the charity is that of volalilily in equity markets and investment
markets due lo 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 lo the Statement of Financial Activities as they arise. Realised gains and
losses on investments are calculated as the difference between sales proceeds and their opening
cafrying 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 al the year end and
their carrying value. Realised and unrealised investment gains and losses are combined in the
Statement of Financial Activities.
(fj Flnanclal 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 selllemenl value.
(g} Golng concern
The Trustees consider the charity lo be a going concern for at least 12 months from the dale al which
the financial slalements have been signed.
15

LONDON FREEMASONS, CHARITY
Notes to the Financial Statements
Year Ended 30 September 2025
Income from investments
2025
2024
Bank interest receivable
Dividend receivable
4,035
41,491
9,839
47,361
45,526
57,200
Analysis of expenditure on charltable actlvities
As restated
2024
Total
2025
2025
Unrestricted Restricted
2025
Total
Non- Masonlc Charities
3 Pillars Project
Action for Kids Charitsble Trust
Action Tutoring
Adult Literacy Twst
Attend
8exley Mencap
CHAPS
Circle Cornmunity Ltd
CHAPS Testing
Comrllunity Aclion for Refug88s and Asylum Séèkèrs
Comrnunity Action On Dementia
Create IArtsl Ltd
Crosslight Advice
Galherwell
Go Live Theatre Proj8ct8
Good Vibr8tions
H8ppy Days Childrens Charty
Interact Stroke Support
Islington & Stoke Newinglon S88 Cadets
LaunGh It Trust
Lennox Childrens Cancer
Let Me Know
k Age Southwark
London ￿rAMbU18nce
London Search & R8SCU8
Masonic Almon8rs Fund- Grants
Match Funded Grants
M81hs Master
Merton Menc4p
Missing Peop18 Lld
Music in H08Vta18 and Car8
Ov8com8
Ovalhou86 Th88tre Ltd
Park Lan8 Slablas
Power 2 Connect
Pnsoners, Advice S&rvic&
RiverTham8s Boat Prol8cl
Royal National Lif8boal In8titulitsn
Sense
Sk￿8yCharity
School Hom& Support
Sh8dow lo Shine
St John Ambulancé
Sl Mark8 Hospital FoundalK>n
Sl Vincent's Famlly Proj8Ct
Slrongbon8s Children
Tall Ships Youth TnJ81
Th& Chicken Sh8d Théatre Trust
The Clink Charity
10,OCN)
3.000
s.￿0
10.000
5.000
10.000
4.355
10,000
10,000
3.000
5,000
10,000
S,0(Kl
10,0
4,355
10,000
10.000
6,508
4,470
7,151
9.928
9,928
4,000
10,0
5,000
6,000
5.500
iO,LKJO
5,000
6.000
5,500
6.000
5.000
3.500
10.000
10.000
10,0
10,0
10,000
26.5
10.000
s,000
2,200,000
8,194
14.027
164.225
3.500
5.000
10,OCQ
lo,￿)0
493,000
493,000
110,450
110,450
10.000
10,000
6,000
10.000
8,000
10,0
8.ofMI
10,000
10,OC(I
10,000
5,000
8,WO
10,000
lo,￿0
5.Ch)O
15.000
5.000
5.000
5.000
10,000
5.000
5,OCKI
5.0
2,5
10,0
10.000
7.850
10.000
lo,￿0
16

LONDON FREEMASONS, CHARITY
Notes to the Financial Statements
Year Ended 30 September 2025
As restated
2024
Total
2025
2025
Unrestricted Restrlcted
2025
Total
The Faod Chain IUKI Ltd
Thè Healthcare Workers
The Inspire Foundation
The Nudeo Project
Th& Sequel Trust
Th& Springboard Charily
The Ulysses Trust
T￿1$ 4 Teens
Tower Hatnlets Parents Centre
Wellbeing First Aid
Womens Tiusl
W4 Youlh
Ytrulh and Community ConnÈxins
Other small grants
Total donations paid in the
year
5,000
5.000
6.000
10,0
7.560
10,000
7,580
2.000
10.000
5,000
4.210
4,210
3.912
21,658
10,5C
21,658
10,500
5,000
5,0
10.000
5.000
s.￿0
25.291
427.302
493,000
920.302
2.613,487
Other Charltable Activities
Contribution towards th8 running cost5
of Metropolitan Grand Lodge
21.693
21.693
14,984
448,995
493,000
941,995
2.628,471
Govemanc8 etrsts
2.460
2,460
5.271
451,455
493,000
944,455
2,633.742
Governance costs
2025
2024
Auditor's remuneration
Charity Costs - reception
Bank charges
Others
4,212
693
390
2,835
2,460
3,972
939
360
5.271
Auditor's remuneration
The auditor's remuneration amounts lo an audit fee of £4,21212024- £3.9721.
Trustees. and key management personnel remuneratlon and expenses
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 year12024.' £Nill.
Staff costs and employee beneflts
Daily adminislralion costs are bome by Melropolilan Grand Lodge of London. The management
charges for the year amounted lo £21,693 {2024'. £14,984}-
17

LONDON FREEMASONS, CHARITY
Notes to the Financial Stalements
Year Ended 30 September 2025
Flxed asset investments
2025
2024
Market value at 1 October
Disposal
Nel (lossllgain on revaluation
1.679.353
{226,1991
{59,5051
1.534.452
117,8961
162,797
1,393,649
1,679,353
Portfolio cash held by investment manager
11,569
13.991
Market value al 30 September
1,405,218
1.693,344
Historical Cost
1.255,905
1,482,104
Debtors
2025
2024
Grand Charity Relief Chest
Metropoliian Grand Lodge of London
Other Debtors
56,867
66,958
24,616
15,766
16,517
73,384
107.340
10 Creditors: amounts falling due within one year
As
rest81ed
2024
2025
Metmpolitsn Grand Lodge of London
Other Creditors
17,002
5,400
59,696
22.402
59,696
18

LONDON FREEMASONS, CHARITY
Notes to Ihe Financial Statements
Year Ended 30 September 2025
11 Fund reconcillatlon
Unrestricted funds
As restated
Balance at 1
October
2024
Gains I
{lossesl
Balance at
30
September
2025
Income
Expenditure
Transfers
Unrestricted
1.705,937 211,056
{451,4551
(8,6401 (55,7041
1,401,194
1,705,937 211,056
(451,455)
18,6401 {55,7041
1,401,194
As restated
Balance al 30
September
2024
Balance at 1
As restaled
October 2023 Income Expenditure
Gains I
Ilossesl
Transfers
Unreslricled
1,878,854 150,495
1433.7421
154,5711
164.901
1.705,937
1.878,854 150,495
{433,7421
154,5711
164,901
1,705,937
Restricted funds
Balance at
1 October
2024
Gains I
Ilossesl
Balance al
30
September
2025
Income
Expenditure
Transfers
Sl John at
Hackney
Lodge
London Air
Ambulance
Others
56.380
56,380
483,124
1493,0001
8.640
(1,2361
10,560
10,560
66,940
483,124
493.000
8,640
65,704
19

LONDON FREEMASONS, CHARITY
Notes to the Financial Statements
Year Ended 30 September 2025
Balan￿ al
1 October
2023
Gains I
Ilossesl
Balance al
30
September
2024
Income
Expenditure
Transfers
St John al
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
12 Analysls of net assets between funds
30 September 2025
Unrestricted Restricted
funds
fvnds
Total
Investments
Current assets
Current liabilities
1,405,218
18,378
{22.4021
1,405,218
84,082
{22,4021
65,704
Total
1,401,194
65.704
1,466.898
As restated
Unreslricled Restricted
funds
funds
30 September 2024
Total
Investments
Current assets
Current liabilities
1,693,344
72,289
159,6961
1,693,344
139,229
159,6961
66.940
Total
1.705,937
66,940
1,772,877
13 Flnanclal commltments
There were no commitments as at the year ended 30 September 2025 or in the prevlous year.
14 Taxatlon
The London Freemasons, Charity is a registered charity and is therefore potentially exempl from
laxalion of its income and gains as il falls within the definition of a charity as defined in Part 1,
Schedule 6of the Finan￿ Act 2010. No tax charge has arisen during the year.
20

LONDON FREEMASONS, CHARITY
Notes to the Financial Statements
Year Ended 30 September 2025
15 Related party transactions and ex gratia payments
The majoiity of the members of the Committee are selected from members of Melropolilan Grand Lodge
of London IMelGLI. Refe￿nce is made lo MelGL in the Report of the Executive Committee. At the year
end, a nel balance of £17,002 was due lo MetGL {2024.' £24,616 due from MelGL}. During the year, a
contribution of £21,693 was made towards the running costs of MelGL12024'. £14,984) and this is
included within expenditure.
16 Financial instruments
The charity 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 policies and carrying values for
these financial assets and liabilities are disclosed in note 1 above.
17 Prior year adlustment
The compar81ive figures have been restated lo reflect grants that had been approved al the prior year
end, but not paid, and not previously recorded as a liability. The error amounts lo £48.500 and the
restalemenl has the following impact..
Net expenditure for the year lo 30 September 2024 as previously staled
Adjustment to accrue expenditure lo 202312024
Net expendlture for the year to 30 September 2024 as reststed
253,442
48,500
301,942
Creditors as previoLJsly sialed al 30 September 2024
Adjuslmenl to accrue expenditure lo 202312024
Credltors as restated at 30 September 2024
11.196
48,500
59,696
The reslalements to nel expenditure and creditors have been reflected in the cash f5ow statement with
no change to the underlying movement in cash in the prior year.
21