EVESHAM MASONIC TRUST
CHARITY NUMBER 1084972
TRUSTEES, ANNUAL REPORT
AND ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2021
PSG Bowdens

EVESHAM MASONIC TRUST
Charity Number 1084972
Year ended 31 March 2021
Index
Pages
Trust888 and Advisers
Trustees, Annual Report
>4
Statement of Financial Activities
Balanc8 Sheet
Notes to the Accounts
Independent Examinerfs Report
Page 1

EVESHAM MASONIC TRUST
Charity Number 1084972
Year ended 31 March 2021
Trustees and Advisers
TRUSTEES:
A J Munro
G Hobby
P A Taylor
R Hendnck (Deceased 09 November 2021)
R J T Rollings
P Ross
T Wild
P Emmerson
M Hadd6n
R Harper
SECRETARY:
P A Taylor FFA, FfA, FPFS
OFFICE:
Masonic Hall Building8
Svmn Lane
Evesham
Worcestershire
WR114PD
INDEPENDENT EXAMINER:
G Getting FCA FFA
100 High Street
Evesham
Worceslershi
WR114EN
BANKERS:
Barclays Bank PIC
50 High Street
Evesham
Wortostorghrr•
1fft114XL
HSBC
32 Bridge Street
Evesham
Worcestershire
INR114RU
Page 2

EVESHAM MASONIC TRUST
Charity Number 1084972
Year ended 31 March 2021
Trustees. Annual Report
The Trustees present their report and accounts for thè year ended 315t March 2021. The account$
comply with current statutory requirements and the Statement of Re¢ommended Practice
"Accounting and Reporting by Charities..
The Evesham Masonic Trust is registered wtth the Charities Commission (1084972) and constituted
by a Deed of Trust dated 15th September 1998.
Trustees
The Truslees in office during the financial year end and at the date of the report are recorded on
page 2.
ObJectlve8 and Actlvltles
The Trust was founded to make charitable donations to both Masonic and Non-masonic
organisations.
Achlevemént and Porlormance
Donations received were redirected at the discretion of the Trustee8 to a range of deservlng
individuals and organi8ations.
The Barnott Settlèment
Interest was eamed on the restricted lunds this year of £72 and credited to the restricted fund
accordingly. The Bamètt Settlement was gifted on the condition that it was used for charitable
purposes and gifted according to th8 recommendation of the Officer8 for the time being of the Elm18y
Castle Lodge.
Looklng Forward
The Trust foresees the generosity of its members continuing into the future, and therefore expects it
will be abl8 to Gontinue maknng donations to worthwhile causes.
Rlsk Managemènt
The Trustees continue to review the major business and operational risks to which the charity is
exposed. Systems have been established to mitigate those nsks and procedures implemented to
minimise any potential impact on the Charity.
Statsmont of Trusttss, R¢sponslbllltle•
The Charity's Trustees a￿ responsible for preparing the Twstees. Annual Report and the accounts
in accordan￿ with applicable law and Unrted Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounling Practice).
The law applicable to Charities in England and Wales requires the Trustees to P￿pare accounts for
each financial year which give a true and fair view of the state of affairs of the Charity and of the
incoming resour¢*s and application of resources of the Charty for that period.
Page 3

EVESHAM MASONIC TRUST
Charity Number 1084972
Year ended 31 March 2021
Trustees. Annual Report (continued)
In preparing these accounts. the Trustees are required to.
selèct suitable accounting policies and then apply them consistently;
observe the methods and pnnciples in the Charities SORP",
make judgements and estimates that are reasonable and prudent.,
state whether applicable accounting standards have been followed. subject to any
material departu￿8 disclosed and explained in the financial statements.
pr8pare the accounts on the going concem basis unless rt is inappropriate to presume
that th8 Chanty will ￿ntinUe in operation.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable
ac¢ura¢y at any time the financial position of the Charity, and enable th8m to ensu￿ that thé financial
statements ¢omply wrth the Charities Act 2011 and the Charity (Accounts and Reports} Règulations
2008. The Trustees are also rèsponsible for safeguarding the assets of the Charity and hence for
taking reasonable steps for the prevention and detedion of fraud and other irregularities,
Governance of tha Charlty
The Trust holds a General M￿tIng on an annual basis, at which the Trustees are elected. In
addition, the meeting considers the accounts for the preceding year and considers the TNstees'
Report on the activities during th8 year. The Trustees also meet during the year to ¢onsider and
authorise operalional and stralegic matters.
By order of the Tru8tees'.
M J Hadden..
as Chair.
Dated.. It
P Taylor-.
as Secretary. Dated.. 12
Page 4

EVESHAM MASONIC TRUST
Charity Number 1084972
Yoar ended 31 Pllarch 2021
Statement of Financlal Activlties
Unrestritted
Restrirted
2021 2020
2021
2020
Incomlng resources
Donations
Covid Grants
Rents
6,888 11,453
22,156
16,498 23.812
45.543 35.265
Interest
72
Total receivable
45,543 35,265
72
Resour￿9 expended:
Charitable donatlons
10.9))
IL245
Admlnlstratlon Costs:
Telephone
Caretaker's honorarium
Cleaning
Sundry expenses
Rates and Water
Ref use collectlon
Insurances
ght and Heat
Repairs and Renewals
Professional Fees
Accountan
401
1,456
416
3,532
2,(￿7
733
4.449
1,935
612
6.278
Rent
8.(XX) 7,gX)
22.{￿
21,251
Totsl outgolngs
32,565 32.4%
Net movement In year
12.978
2,769
72
Totsl funds brought forward
Unrestricted fund (arried forward
19.163
16.394
19.163
36,199 36,127
36,222 36.193
Page 5

EVESHAM MASONIC TRUST
Charity Number 1084972
Year ended 31 March 2021
Balance Sheet
Unrestricted Restrirted
2021
2021
Total
2021
Total
2020
Currènt Assets
Bank Account
Debtors
Prepayments
3L894
36,222
68,116
52,750
5,671
244
33,040
69,262
Current Uablllties
Creditors
Accruals and deferred income
2,305
Totsl Net assets
32,140
68,362
55,362
Represented by
Funds
36,222
&8.362
Signed on behalf of the Trustees..
M J Hadden..
-as Chair.
Dated.. 1%
P Taylor-.
as Secretary. Dated.. 18
P&Je 6

EVESHAM MASONIC TRUST
Charity Number 1084972
Year ended 31 March 2021
Notes to the Flnanclal Statsments
Basls of Preparation
These accounts have teen prepared under the historical cost convention and in accordance
with applicable accounting standards and the Statement of Recommended Practice: Accounting
and Reporting by Charities and the Charities Ad 2011.
2. A¢countlng Pollcles
All incom8 is credited to funds of the Trust in the year in which it is received.
All liabilities are recognis8d as soon as there is a legal or constructive obligation committing the
charity to pay out resources and are directly attributed to one ot the funth'onal categofies of
resources expended.
The Trust is not registered for value added tax. and 80 all such tax pam4 is charged to the
statement of financial activtti88.
Unrestricted fund8 compri8e accumulated surpluses on the general funds and are available to
use at the discretion of the Trustees in furtherance of the general charitable objectives.
RestriGt8d funds are to be used in accordance with specific restrictions imposed by the donor.
Government grants are recognised at the fair value of the asset received or receivable. Grants
are not recognised until there is reasonable assurance that the trust will comply with the
conditions attaching to them and the grants will be received. Govemment grants are recognised
using the accrual mtxlel. Under the accrual model, govemment grants relating to revenue are
recognised on a systematic basis over the periods in which the company ￿CognISeS the related
costs for which the grant 18 intended to Compensate. Grdnts that are receivable as ¢ompensation
for expenses or losses already incurred or for the purpose of giving immediate financial support
to the entity wrth no future related Costs are recognised in income in the period in which it
becomes receivable.
3. Donatlon•
2021
2020
Donations received from the UK
1,788
11,453
Donations made in the UK
500
4. Trustses. Remuneration
None of the Trustees received any remuneration from the Charity during the year.
Page 7

EVESHAM MASONIC TRUST
Charity Number 1084972
Year ended 31 March 2021
S. Fees for the Examlnatlon of the Accounts
2021
2020
Independent Examinerfs fee
I report on the accounts ofthe Charity for the year ended 31 March 2021, vthich are set out on pages
2to7.
Respective re$ponslbllltl&s of Trustees and Examlner
The Charity's Trustees are responsible for Ihe preparation of the accounts. The Ch8rity's Truslees
consider that an audit is not r8quired for this year under section 144(2} of the Charities Act 2011 (the
2011 Act) and that an independent examination 18 needed.
It is my responsibilty to..
examine the accounts urKler section 145 of the 2011 Ac(
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.
Bas18 of Independent Examinerfs Report
My examination was carried out in accordance with the general Directions given by the Charity
Commission. An examination indudes a review of the accounting records kept by th8 Charity and a
comparison of the accoLants presented with those ￿Cords. It also indudes consideration of any
unusual items or disclosur88 in the accounts and seeking 8xplanations from you as Trustee8
concerning any such mattars. The procedures undertaken do not provide all the evidence thal would
be required in an audit and consequently no opinion is given as to whether the accounts present
'true and fair vieW and the report is limited to those matters set out in the statement below.
Independent examlners, 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 wtth section 130 of the 2011 Act; and
to prepare accounts which accord with the accounting records and comply with the
accounting requirements of the 2011 Act
have not been met.. or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of
the accounts to be reached.
G Getting FCA FFA
PSG Bowdens LLP
100 High Street
Evesham
Worc8Stershire INR114EU
Dated: 1% . PtL2MAtC
Page 8