NORTHUMBERLAND MASONIC CHARITY ASSOCIATION
Report and Flnancial Statements
For the Year Ended 5th April 2024
Charity number 1094245

Northumberland Masonlc Charlty Assoclatlon
Financial Statements
For the Year Ended 5th Aprll 2024
Contents
Page
Trustees, Report
Statement of Financial Activities
Balance Sheet
io
Notes forming part of the financial statements
11-14
Independent Examiners, Report
15
Paue 2

NORTHUMBERLAND MASONIC CHARITY ASSOCIATION
TRUSTEES, REPORT FOR THE YEAR ENDED 5TH APRIL 2024
The Trustees present their report and examined financial statement5 for the year ended
5th April 2024 at the Annual General Meeting held 18th September 2024.
RESPONSIBILITIES OF THE TRLISTEES
The Charity Trustees are responsible for preparing a trustees, annual report artrd financial
statements in accordance with applicable law and United Kingdom Accounting Standards
Iunited Kingdom Generally Accepted Accounting Policiesl.
The law applicable to charities in En8land and Wales require5 the charity trustees to prepare
financial statements for each year which give a true and fair view of the state of affair5 of the
charity and of the incoming resources, and application of resources, of the charity for that period.
In preparing the financial statements, the trustees are required to..
Select suitable accounting policies and apply them consistently;
observe the methods and principles in the applicable Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable accountin8 Standards have been followed, Subject to any
material departures that must be disclosed and explained into the financial statements; and
prepare the financial statements on the going concern basis unless it Is inappropriate
to presLJme that the Charity will continue in business.
The Trustees are responsible for keeping proper accountlng records that dlsclose with reasonable
accuracy at any time the financial position of the charity and to enable them to ensure that the
financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports)
Regulations, and the provisions of the Trust Deed. They are also responsible for safe8uarding
the a55ets of the charity and taking reasonable Steps for the prevention and detection of fraud and
other irregularities.
LEGAL AND ADMINISTRATIVE D￿AlL5
The Charity is the Northumberland Masonic Charity Association, Registered Number 1094245.
It5 8overnin8 document is the Trust Deed and Regulations adopted on 25th September 2002 and
approved by the Charity Commission on 18th October 2002.
The Charity operates from the headquarters of the Provincial Grand Lodge of Northumberland and is
popularly known as the 'NMCA'. The addre55 of the Provincial Grand Lodge
of Northumberland is 17 Lansdowne Terrace, Gosforth, Newcastle upon Tyne NE3 IHP.
Telephone 01912136990, e- mail, provsec@pgln.org
Page 3

NORTHUMBERLAND MASONIC CHARITY ASSOCIATION
RECRUITMENT AND SELECTION OF TRUSTEE5
Trustees are elected at the Annual General Meeting of the Association from the membership.
The membership of the Association consists of craft lodges or other masonic bodies in
Northumberland and freemasons who are members of craft lodges in the province of
Northumberland and who voluntarily support the objects of the Association with charitable donations.
TRUSTEES INDUCTION AND TRAINING
The Trustees are responsible for the administration and control of all aspects of the
Northumberland Masonic Charity Association, supported by the secretariat of the
Provincial Grand Lodge of Northumberland. In the event of a vacancv,
a replacement Trustee may be elected at the Annual Meeting of the Association.
The Trustees are all senior officer5 of the Provincial Grand Lodge of Northumberland
and are familiar with the practical work of the Charity as well as the principles
of Freemasonry and the objettives of the Charity in accumulating funds
towards the next Festival.
All investments are made on the recommendations of the Investment Advisers.
Training sessions are available at the offices of the Provincial Grand Lodge of Northumberland
for all new Trustees to familiarise themselves with their responsibilities, the Charity and
the context within which it operates.
TRUSTEES
The serving Trustees during the financial year were
J.J. Craigs - Chair
S. Cairns - (Ex-officio Secretary)
P.M. Smith, FCA- (Ex-officio Treasurer)
M.D.E. Auld
J. N. Bruce
G.D. Burton
l.m. Gilberg
C. Hume
J. R. Ormston (Resigned 30th Nov 20231
B. Rudd (Resigned 20th Sept 20231
K.P. Stannard
P. R. Winship (Appointed 30th Nov 20231
BANKERS
Barclays Bank PLC, City Office, Percy Street, Newcastle upon Tyne, NEI 4QL.
INVESTMENT ADVISERS
Brewin Dolphln Ltd.
Time Central, Gallowgate, Newcastle upon Tyne, NEI 4SR
Page4

NORTHUMBERLAND MASONIC CHARITY ASSOCIATION
EXAMINING ACCOUNTANTS
BK Plus, Chartered Certified Accountants.
13 Windsor Terrace, Jesmond, Newcastle upon Tyne, NE2 4HE.
VOLUNTARY SERVICES
The Charity gratefully acknowledges the voluntary service5 of the following gentlemen -
P M Smith FCA- Current Treasurer
W E Nesbit - Administration
C Hume-Administration
FUNDRAISING
The Charity does not employ professional fundraisers and accordingly wishes to acknowled8e the
contribution of volunteers who have assisted the Fundraisin8 Co-ordinator in organising events
approved by the Charity Trustees.
OBJECTS OF THE NMCA
The objerts of the Charity are to promote any purpose which is exclusively charitable in law and in
particular to do so by makin8 8fants to masonic institutions while they remain established for
exclusively charitable purposes, or to any other organisatlon established exclusively for charitable
purposes as the Trustees from time to time decide. The Charity comprlses two distlnct funds,
the General Fund and the Bartlett Fund.
ACHIEVEMENTS AND PERFORMANCE
The Trustees are pleased to note that the Association met its main objective which is to
make grants to masonic institutions while they remain established for exclusively charitable
purposes, or to any other organisation established exclusively for charitable purposes as the
Trustees from time to time decide.
Durins the current year the charity ha5 donated funds to The Masonic Charrtable Foundatlon
toward5 It5 'Fe5tival" which is to be held in 2032.
These Grants totalled £275,000.12023 . £275,000).
Other Charitable Grant5 of £3,39012023 £7,100) were made during the Flnancial Year.
STATEMENT OF PUBLIC BENEFITTEST
The Charity Commission has set out general prlnciples to be used in as5es5ing the public benefit
to be used by UK charities.
To ensure it meets these principles. the Trust must be able to demonstrate that its work
benefit5 the public or a section of the public, that people on low incomes are able to benefit,
and that any private benefit is incidental.
The prirnary objective of the Association is to make grants to masonic institutions while thev
remain established for exclusive charitable purposes.
The Trustees are satisfied that the requirements of the Public Benefit Test are beln8 met.
Pase 5

NORTHUMBERLAND MA50NIC CHARITY ASSOCIATION
THE GENERAL FUND
Each year one or more masonic provinces are nominated by The Grand Charity of the United Grand
Lodge of England to host a 'Festival' in aid of a designated charity. A Festival was last hosted by
the Province of Northumberland in October 2021 when the balance of proceeds of fundraising since the
previous Festival in 2009 were donated to the Royal Masonic Benevolent Institution IRMBI}.
The designated Charity'for the 2032 Festival Is The Masonic Charitable Foundation.
The General Fund is primarily the Festival appeal fund for all freemason5 in the Masonic Province of
Northumberland.
Occasionally however, the Charlty may wish to render assistance to a non.masonic chartty having
an identified financial need, as in the year 2000 when EIOO,000 was donated to The Samaritans of
Tyneside and in 2010 when £l.000 was donated to Tiny Lives Special Care Babies.
During January 2018 a legacy of £20,000 was received from the Estate of Norman Johnson. This has
been used for good causes. In 2023 £11.821 was received upon the closure of Addlson Potter Lodge.
The General Fund constitutes the Unrestricted Fund.
The principal source5 of income are contributions from Brethren, Ladles, Lodges and other ma50nic
organisations within the Province, donations from other provinces, and investment income.
It is in the nature of a savings account, the object of which 15 to maximise it5 fundraisin8
income in aid of the charity so designated.
The Grand Charity of The United Grand Lod8e of England nominated Northumberland to host a
Festival of Charity in October 2021 in aid of the Royal Ma50nlc Benevolent Institution IRMBII. The
Festival was held at the Gosforth Park Hotel, Newcastle upon Tyne, when it was declared that the
proceed5 Of fundraising since the Festival of 2009. amounting to some £3.25m, had been
donated to the Royal M350nic Benevolent Institution by the NMCA.
THE BARTLETf FUND
The Bartlett Fund was established by way of a bequest for the general purpose5 of the
Northumberland Masonic Charity Association with consideration beln8 8iven to the Richard Henry
Holmes Ma50nic Benevolent Fund and the Trustees of the Scarbrough Court Home, Cramlin8ton,
Northumberland. The Richard Henry Holmes Masonic Benevolent Fund is a separate charlty whose
principal function is to make grant5 to freemasons, widows and dependant5 of freema50ns in
distress and to make donations to local non-ma50nic charltles.
The Bartlett Fund constitutes the Endowment Fund.
Page 6

NORTHUMBERLAND MASONIC CHARITY ASSOCIATION
THE BARTLEfT FUND
The Bartlett Fund. William Grant Bartlett. a prominent and respected freemason in
Northumberland, who dled in 1981, arranged through hls wife's will that upon her demise
specific fraction of her residuary estate be given to the Northurnberland Masonic Charity
Association for the general purpose5 of that A550ciation. It was M r B3rt1ett's expre55
wish mentioned in the two wills, that without legal obli8ations, the Association considers
donations to the Richard Henry Holmes Masonic Benevolent Fund and the Trustees of
the Scarbrough Court Home, Cramlington. Mrs Alexandrina Dewar Wight Bartlett died
in 1986 and upon completion of the execution of her estate in 1989 a total sum of
£233,933 had been bequeathed to the NMCA.
During 2002 a life interest which existed in the estate of James Bartlett Ifather of Wllllam
Grant Bartlett) fell in and accordingly a part of the proceeds of that life interest passed into the
estate of Alexandrina Dewar Wi8ht Bartlett to be disposed of in accordance with the terms of
her will for the residue of her estate. A sum of £4,481 was received by the Association
bringing the overall total bequeathed to the NMCA to £238,414.78.
FINANCIAL REVIEW
Total Incorning Resources amounted to £209,7131£319.554 in 2022-2023) the principal items being
Gift Aid donations, income tax recoverable thereon, and other donations, together amountlng to
£184,497 and investment income of £25,216.
Total Resources Expended amounted to £292,6571£290,610 in 2022-20231.
Due to the volatility in the Stock Market and Equities, the value of the Bartlett Fund
investment5 as at 5th April 2024 showed a gain on investment of £60.076 (loss of £70,995 in 2023).
The Net Movement in Funds for the year, after donations of £278,390.1£282.100 in 2022 -20231,
wa5 a decrease of £22,8681£42.011 decrease in 20231.
When added to the balance brought forward on 6th April 2023 of £1,071,898 produced
balance to be carried forward at 5th April 2024 of £1,049.030, belng Unrestricted Fund (Generall
£161,518 and Endowment Fund IB3rtlettJ £887,512.
PLANS FOR FUTURE PERIODS
Following the success of the October 2021 Festlval in aid of The Royal Masonic Benevolent Institution,
the Grand Charity of The United Grand Lodge have nominated The Provlnce
of Northumberland to host a Festival in 2032 in aid of The Masonic Charitable Foundation.
The Charity will now focus attention on it5 FFext Festival and accumulate and direct
funds towards that Festival.
EXAMINATION OF ACCOUNTS
The accounts for the year ended 5th April 2024 have been examlned by BK Plu5,
Chartered Certified Accountants, whose certificate is attached.
Pi8e 7

NORTHUMBERLAND MASONIC CHARITY ASSOCIATION
RISK MANAGEMENT
The Trustees have assessed the major rlsks to which the Charity Is exposed, In partlcular those
relating to the operations of the Fund5, and are satisfied that system5 are in place to mltigate Its
exposure to those risks.
J.J. Craigs. Chairman
18th September 2024
On behalf of the Board of Trustees
Page 8

NORTHUMBERLAND MASONIC CHARIIY ASSOCIATION
Statement of Flnanclal Actlvltles for the year ended 5th Aprll 2024
Unrestrlcted Endowment
Fund
Fund
2024
2024
(General)
(Bartlett)
Total
Funds
2024
Total
Funds
2023
Note
Income and Expermllture
In¢ominB Resources from generated fvnds:
Voluntary income..
Donatlons
Income Tax recoverable
Fundraising Income-
Events and artivities
Legacies
Investment Income=
Interest and dividends
Bank interest
Transfer to Income
157,043
9,979
157,043
9,979
164.772
54.046
2,894
11,821
2,894
11,821
210
78,025
25,216
25,216
2,760
22,013
2,760
25.216
-25,216
Total Incoming Resources
209.713
209.713
319.564
Resources Expended
Direct Charitable ExpenditLtre'.
Donations to other Charities
Legacy Donation
Fundraising Expenses..
Events and activities
Management and Administration:
Direct C05ts-
Independent Examiners fees
Indirect cosis-
General administration expenses
Brewin Dolphin Charges
12
278.390
278,390
278,100
4.000
1,200
1.200
1.200
8.402
8.402
4,665
2,746
4.564
4.665
Total Resources Expended
287,992
4,665
292.657
290.610
Net Incoming Re5011rces
before gains or losses on Investments
{78.279)
14.6651
182.9441
28.944
14et 8ainslllosses} on Investments
60,076
60.076
170,9551
Net Movement In Ftjnds
li
IY8.279)
65h11
{22,888)
Totsl funds brought forward at 6th April 2023
239,797
832.101
1,071,898
1,113,909
Total funds carrled foThvard at 5th Aprll 2024
161.518
887.512
1,049,030
1,071.898
The Statement of flnanclal actlvities Include5 all 8aln5 and105ses In the year. All Incomlns
resources and resources expended derlve from contlnulng actlvltles.
P41•9

NORTHUMBERLAND MASONIC CHARITY ASSOCIATION
Balance Sheet as at 5th April 2024
Unrestrlcted Endowment
Fund
Fund
2024
2024
(Generall
(Bartlett)
Total
Funds
2024
Total
Funds
2023
Note
Fixed Assets
Investments
884,475
884,475
828,542
Current Assets
Debtors
Cash at bank
10,832
156.931
10,832
164,070
31,123
219.364
7,139
167,763
7,139
174,902
250.487
Liabilities
Amounts falling due within one year
io
(6,2451
14,1021
110,347)
17.1301
Net Current Assets
161,518
3,037
164,555
243,356
Total Assets less
Current Liabilities
161.518
887,512
1,049,030
1,071,898
Net Assets
161.518
887,512
1.049.030
1,071,898
Funds
Unrestricted Fund IGenerall
Endowment Fund (Bartlett)
li
li
161,518
161.518
887,512
239,797
832,101
887,512
161,518
887,512
1,049,030
1,071,898
Approved by the Board of Trustees on 18th September 2024 and signed on its behalf by
/ IB
JJ.Craigs - Chair
S.Cairns - { Ex-officio Secretary )
Pa8e 10

NORTHUMBERiAND MASONIC CHARITY ASSOCIATION
Notes formln8 part of the Flnancial Statements for the year ended 5th Aprll 2024
l Accounting Pollcles
The principal accounting policies are 5ummarised below. The accounting policies
have been applied consistently throughout the year and in the preceding year.
a) Basls of accounllng
The financial statements have been prepared under the historical cost conventlon, with
items recogni5ed at cost or transactlon value unless othenYi5e stated In the relevant note
to these accounts. The financial Statements have been prepared accordance with the
Statement of Recommended Practice . Accounting and Reporting by Charitles preparing thelr
accounts in accordance with the Financial Reporting Standard applicable Into the UK and Republic
of Ireland IFRS 1021 issued on 16 July 2014 and the Financial Reporting Standard applicable in
the United Kingdom and Republic of Irela nd IFRS 1021 and the Charities Act 2011.
The trust constitutes a public benefit entity as defined by FRS 102.
bl Fund Accountlng
Unrestricted funds are available for use at the d15cretion of the Trustees in furtherance of
the genera5 objectives of the charity. Unrestricted funds include a revaluation reserve
representing the restatement of investment assets at the closing quoted market values.
Restricted funds are subject to restrictions on their expenditure imposed by the donor
or through the terms of an appeal. Restricted funds Include a revaluation reserve
representing the restatement of investrnent assets at the closing quoted market price.
) Income resources
All income is recognised once the charity has entitlement to the income. it is probable
that the income will be received and the amount of income receivable can be measured reliably.
Donations are recognised when the charity has received the donation or the charity has been
notified in writing of both the amount and settlement date.
Le8acy gifts are recognised on a case by case basis following the 8ranting of probate when the
administrator/executor for the estate has communlcated in writing both the amount and
settlement date. In the event that the gift Is In the form of an asset other than cash or a
financial asset traded on a recognised Stock exchange. recognltion Is subject to the value of the
gift being reliably measurable wlth a degree of reasonable acturary and the title to the asset
having been transferred to the charity.
Interest on funds held on deposlt is included when recelvable and the amount can ￿ measured
reliably by the charity; this is normally upon notification of the Interest paid or payable by the bank.
Dividends are recognised once the dividend has been declared and notlfication has been received of
the dividend due.
Pale 11

NORTHUM8ERLAND MASONIC CHARITY ASSOCIATION
Notes forming part of the Flnancial Statements for the year ended 5th Aprll 2024
dl Expendlture recognitlon
Liabilities are recognised as expenditure a5 soon as there is a legal or constructive obligatlon
committing the charity to that expenditure, it is probable that settlement will be required
and the amount of the obligation can be measured reliablv.
All expenditure is accounted for on an accruals basis. All expenses including support costs and
governance costs are allocated or apportioned to the applicable expenditure headings.
e) Fixed asset investrnents
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 date
using the closing quoted market price. The statement of financial activities Sncludes the net gains
and losses arising on revaluation and disposals throughout the year.
The Trust does not acquire put options, derivatives or other complex financial instruments.
The main form of financial risk faced by the charity is that of volatillty In equity markets and
investment markets due to wider economic conditions. the attitude of investor5 to investment
risk, and change5 in sentiment concerning equitie5 and withln particular sectors of sub sectors.
fl Realised 8alns and losses
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 difference between sales proceeds and their opening
carryinB value or their purchase value if acquired Subsequently to the first day of the financial year.
Unre31ised 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 Staternent
of Financial Activities
g} Irrecoverable VAT
Irrecoverable VAT is charged against the expenditure heading for which it was incurred.
2 Related Party Transactlons
There were no transactions directly or indirectly involving any Charity Trustee. or anyone else
who is related to the Charity, or anyone who Is either connetted wlth a Charity Trustee or to a
person who is related to the Charity. Neither the Trustees nor any other such person received
any form of remuneration or other benefit. No reimbursement of expenses has been made
to any of the Trustees.
3 Net InGomlng Resources for the Year
This is stated after charging..
2024
2023
Independent Examlners, Fees
1,200
1,200
4 Independent Examiners, Fees
Fees In respect of the year ended 5th April 2024.
Pole 12

NORTHUMBERLAND MASONIC CHARITY ASSOCIATION
Note5 formln8 part of the Flnancial statements for the year ended 5th Aprll 2024
5 Taxation
As a charity. Northumberland Masonic Charity Association Is exempt from tax on Income and
gains falling within section 505 of the Taxes Act 1988 or $256 of the Taxation of Chargeable
Gain5 Act 1992 to the extent that these are applied to its charitable objects. No tax charges
have arisen in the charity
6 General Adminlstration
The Charity has no direct employees or property. Its operation 15 3 small part of the work of the
Provincial Grand Lodge of Northumberland and it therefore makes an annual global contribution
towards the cost of secretarial services, office accommodation and general overheads,
7 Transfers between Funds
The Charity resolved at its Annual General Meeting in June 1999 that the net income of the
Bartlett Fund be donated to the NMCA General Fund by way of a transfer between funds.
8 Flxed Asset Investments
Unrestrlcted Endowment
Fund
Fund
(Genèral
{Bartlett)
Market Value 5th April 2024
884,475
Market Value 5th April 2023
828,542
The market value is based upon a year end valuation by Brewin Dolphin Ltd.
The Trustees agreed for Brewln Dolphin to actively manage the Bartlett Fund and
and £4,66512023: £4.5641 h35 been charged to the fund for this.
Brewin Dolphin Ltd have invested the fund as follows.'_
2024
2023
UK Bonds
Overseas Bonds
UK Equitles
Oversea5 Equities
Other markets
Property
Cash
100.942
38,397
158.178
459,209
81,198
18,910
27,641
12
77.676
35,384
182,038
360,473
124,286
17,970
30,715
18
52
22
15
884,475
100
828.542
100
Page 13

NORTHUMBERLAND MASONIC CHARITY ASSOCIATION
Notes to the Accounts for the year ended 5th Aprll 2024
9 Debtor5 & Prepayments
(Genèral)
{Bartlett)
2024
2023
Income tax recoverable
Sundry debtors
7,930
2,902
7,930
2,902
28,704
2,419
10,832
10.832
31,123
10 Llabllitles: Amounts falllng due wSthln one year
(General)
(Bartlett)
2024
2023
Accountancy Fees 2024
General Admin Fees
Brewin Dolphin Ltd
1.200
5.045
1,200
5,045
4,102
1,200
2,350
3,580
4,102
6,245
4.102
10,347
7.130
11 Movement In Funds
Balance Movement In
6th Aprll
Incomlng
2023
Resources
Outgolng
Balance
5th April
2024
Unrestricted Fund (Generall
Endowment Fund (Bartlett)
239,797
832,101
209,713
60,076
1287,992)
14,665)
161.518
887,512
1,071,898
269.789
1292.657}
1,049,030
12 Donations to other charltles
2024
2023
Masonic Chartiable Foundatlon
RNLI
Other
275,ClOO
3,390
275,000
3.100
278,390
278.100
During the year a donation of £275,000 was made to The Ma50nic Charitable Foundation
12023 . £275,000). £3,390 was paid to the RNLI from a fundrai51ng walk.
Pa8e 14

NORTHUMBERLAND MASONIC CHARITh ASSOCIATION
Reglstered Charlty No. 1094245
Independent examlners. report to the TNstees of NorthumberlaDd Masonlc Charlty Assodatlon
I reporton the accounts of the Charity forthe year ended 5 April 2024 whlch are set out on pages 3
to 14.
Respectfve responslbllltles of trustee5 and examlner
The charitys trustees are responsible for the preparation of the accounts. The chariV5 trustees
consider that an audit is not required for this year under section 144121 of the Charities Act 2011 (the
2011 Act) and that an independent examination Is needed. The charitrfs gross income exceeded
£25.000 and l am qualified to undertake the examination by bein8 a quallfled memberof the ICAEW.
It is my responsibility to:
examine the accounts under sectlon 145 of the Charlties Act,
follow the procedures lald down in the general Dlrection5 given by the Charlty Commlsslon
under section 1451S)Ib) of the Charltles Act, and
State whether particular matters have come to my attentlon.
Bas15 of Independent examlners. report
My examination was carrled out in accordance wlth the 8eneral Dlrectlons glven by the Charity
Commisslon. An examination Includes a revSew ofthe accounting records kept bythe charity and a
comparison of the accounts presented wrth those records. It also Includes consideratlon of any
unusual items or disclosures in the accounts. and the seeking of explanations from you as trustees
concerning any such matters. The procedures undertaken do not provide all the evidence that
would be required in an audit and, consequently no opinion if glven as to whether the accounts
present a 'true and fair viev/ and the report is limited to those matters set out In the statement
below.
Independent examiners, statement
In connection with rny examination, no matter has come to myattentlon:
which gives me reasonable cause to believe that in any materlal respert, the requirements:
to keep accounting records in accordance with Section 130 of the Charities Act" and
to prepare accounts which accord wlth the attountin8 records and comply with the
accountin8 requirements of the Charities Act 2011 and princlples of the Charlties
SORP IFRS102}
have not been met. or
to whlch, in my opinion, attention should be drawn In order to enable a proper
understandln8 of the accounts to be reached.
MJGI
FCA
BK Plus Umlted
13 WindsorTerra
Newcastle Upon Tyne
NE24HE
If"W30
Page 15