The Somerset Masonit Charity
{A company limited by guarantee)
Registered charity number 1127248
Company number 6715744
Report ol the TrusteÈs and Finanti31 Statements
For the year ended 30 September 2024

The Somerset Masonic Charity
(A company limlted by guarantee}
Trustees, report and financial statements
Forthe year ended 30 September 2024
CONTENTS
Page
Report of the Trustees (incorporating directors report)
Statement of Trustee5' and Directors, Responsibilities
Iieport of the Independent Examiner
statement of Financial Activities
Balance Sheet
Notes
8-11

The Somerset Masonic Charity
(A company limited by guarantee)
Trustees, report and financial statements
Forthe year ended 30 September 2024
REPORT OF THE TRUSTEES lincorporat5ng the directors report)
The trustees present their Teport and the financial statement5 for the year ended 30 September 2024. The trustee5,
who are also the directors for the purposes of cornpany law and who Served during the year and up to the date of
this report are Set out on page 2.
Structure. goveran¢e and mana8ement
The company 15 a charitable company Ilmited by guarantee with no share capital and is governed by its
Memorandum and Articles of Association. It was incorporated on 6 October 2008 and wa5 registered as a charity on
19 Decembèr 2008. The trustees have full responsibility for policy declslons.
Objectives and artivltles
The objectives of the charity are for the benefit of Freemasons, their relations or dependants or for the benefit of
Ma50nic charities or other charitable institutions, societies and charitable purposes.
Revlew of a¢tivities and achie¥ements
The movernent on unre5tfiCted and restricted fundsls shown on page 5. For unrestricted funds total incoming
resources Èxceeded expended resources by £43.716,12023 £16,896). For restricted funds total expended resources
exceeded incoming resources by £8.875 12023 £4,773).
Reserves
The policy of the trustees is to keep a rnodest balance of unrestricted fvnds available for immèdiate charitable
purposes.
Risk management
Recognising their responsibility for the trLtst'S Svstem of internal control, Trustees have formalised 3 process which
will be reviewed regularly for identifying, evaluatin& ctsntrollin& mitl8ating and managing the most significant risks
faced by the Charity.
Sm411 company provlslons
The report has been prepared in accordance with the special provisions for small companies under Part 15 of the
Companies Act 2006 relating to small companies and in accordance with the Financial Reporting Standard applicable
in the UK and Republic of Ireland IFRS 1021.
Page I

The 5omerset Masonic Charity
IA company limited by guarantee)
Trustees, report and financial statements
For the year ended 30 September 2024
REPORT OF THE TRUSTEES Ilncorporatlng the dire¢tor5' reportl/lcontinued}
Offi¢er5 and Advisers
The following served as officer5 and advisers during the year..
Trustees and dlre¢tors
R Guthrie
T R Leach
KRSSurry
B G W 8atley
D C A Mason (resigned 30 April 20241
G Puddv
Secretary
J D B Martin Iresigned 18 September 20241
S R Mayer lappointed 18 September 20241
Reglstered Address
18 Portland Square
BRISTOL
BS2 8SJ
Bankefs
MetroBank
One Southampton Row
London
WCIB SHA
Lloyds Bank
P.O.Box 10
Andover
BXI ILT
Investment Mana8ers
Hargreaves Lansdown
One College Square South
Anchor Road
Bristol
BSI 5HL
Independent Examlner
D G Lockyer
The Old Stables
Clapton
Crewkerne
Somerset
TA18 8PY
By Order of the Board
S R Mayer
Secretory
June 2025
Page 2

The Somerset Masonic Charity
{A company limited bv Euaranteel
Trustees, report and financial statements
For the year ended 30 September 2024
STATEMENT OF TRUSTEES AND DIRE￿OR$ RESP01451BIUTIES- charitable company
The trustees Iwho are also directors of The Somerset Masonic Charity for the purposes of company lawl
are responsible for preparing the Trustees, annual report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards Iunited Kin8dom Generally Accepted
A¢¢ounting Practice) including FRS 102 ￿he Financial Reporting Standard applicable in the UK and
Republic of Ireland.
Company law requires the trustees to prepare financial statements for each financial year, which give a
true and fair view of the statè of affair5 of the charitable company and of the incoming resources and
application of resources. including the income and expenditure, of the charitable company for that
period. In preparing these financial Statements, the trustees are required to..
Select suiiable accounting policies and then apply them consistentlv,.
Observe the methods and principles in the applicable Charitie5 SORP 2015 IFRS 1021
Make judgements and estimatès that are reasonable and prudent,.
State whether applicable UK Accounting Standards have been followed, subject to any material
departure5 disclosed and explained in the flnancial statements..
Prepare the financial statements on the going concern ba515 unle55 it 15 inappropriate to presume that
the charitable company will continLtÈ in operation.
The Trustees arè responsible for keeping adequate accounting fecords that disc105e with reasonable
a¢curacy at any time the financial position of the charitable company and enable them to ensure that the
rinancial statements comply with the Companie5 Act 2006. They are also responsible foi safeguarding the
assets of the charitable Company and hence for taking reasonable steps for the prevention and detection
of fraud and other iirègularities.
The Trustees are responsible for the maintenance and integrity of the corporate and financial information
included on the charitable company's web51te. Legislation in the United KinEdom governing the
preparation and dissemination of financial statements may differ from legislation in tstherjuri%dict40n5.
Page 3

The Somerset Masonic Charity
IA company limited by guarantee)
Trustees, report and financial statements
For the year ended 30 September 2024
REPORTOF THE INDEPENDENT EXAMINER
I report to the chaiity trustee5 on my examination of the accounts of the company foi the year ended 30
September 2024, which are set out on pages 5 to 11.
Responslbilities and Basis of Report
As the charity's trustees (who ale also the direttois of the company for the purposes of company lawl you are
responsible for the preparation of the accounts in accordance with the requirements of thè Companies Act 2006
I'the 2006 Act")
Having satisfied myself that the accounts of the company are not ¥equired to be audited for this year under Part
16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your
Charity's accounts as carried out under section 145 of the Charities Act 20111"the 2011 Act'l. In carrying out my
examination, I have followed the directions given by the Charily Commlssion (under section 14515llbl of the 2011
A¢t.
Independent Examinerfs statement
I have completed my examination. I confirm that no material matters have come to my attention whith give me
cause to believe that..
accounting records were not kept In accordance wilh section 386 of the 2006 Act, or
the accounts do not comply with such record5, or
the accounts do not comply with relevant accounting requirements under section 396 of the 2006 Act other
than any requirement that the accounts give a 'true and fair" view which is not a matter considered as part of
an independent examination, or
the account5 have not been prepared in accordance with Accounting and Reportln8 by Charities.. Statement of
Recommended Practice applicable to charities preparing their accounts in accoidance with the Financial
Reportlng Standard applicable in the UK and Republic of Ireland IFRS 1021.
I have no ¢oncerns and have come across no other matters in Connection with the examination to which attention
should be drawn in this report in ordef to enable a proper undeistanding of the accounts to be reached.
D G Lo¢kyèr BA FCA
The Old Stable5
Clapton
Crewkèrnè
Somerset
TA18 8PY
June 2025
Page 4

The Somerset Masonic Charity
IA company limited by guarantee)
Trustees. report and financial statements
For the year ended 30 September 2024
STATEMENT OF FINANCIAL AUIVITIES
For the Yeor ended 30 September 2Q24
Unrestricted
Funds
Restricted
Fund5
2024
2023
Note
Incomlng Resources
Incoming Resources from generatlng Fund5
Voluntory Income
Donations
Activitiesforgenerotingfvnds
Profit on sale of lies and lapel badges
Other
Investment income and interest
19,371
444
19,815
11.026
2,463
2.463
1.386
10.823
491
11.314
9,469
Total Incomin8 Resour￿$
32.657
935
33,592
21,881
Resources Expendèd
Charitable Expenditure- Donations
Portfolio Management Fee
Other sundry expenses
22,853
441
2,986
13,881
169
36,734
610
2.986
28,450
512
2.261
Total Resources Expènded
26,280
14,050
40,330
31.223
Net incomin￿lOut8o1n6I resources before
other reco8nised gains
Oiher recognised gains
GainsllLossesl on investment assets
6,377
113,1151
16,7381
19,3421
37,339
4,240
41,579
21,465
Net Movement In funds
43,716
18,87SI
34,841
12.123
Reconcilation of funds
Total funds brought fOn￿ard
Net Movement as above
Total funds carried forward
312,115
43,716
355,831
102,789
8,8751
93,914
414,904
34,841
449,745
402.781
12,123
414,904
Page 5

The 5omerset Masonlc Charlty
IA company limited by guarantee)
Trustee5' report and financial statements
For the year ended 30 September 2024
BALANCE SHE
As ot 305eptember2024
2024
2023
Note
Fixed Assets
Investmenls
368,704
327.070
Current Assets
Debtors
Lodge Relief Chest
Cash at Bank
803
65.601
870
61.837
41,496
104,203
96.475
Current Llabllitles
Creditors'.Amounts falling due in les5 than one year
Net Current Assets
Net Assets
15.434
16.369
81,041
449,745
87.834
414,904
Represented by:
Funds
Unrestricted Funds
Restricted Funds
io
li
355,831
93.914
449,745
312.115
102 789
414,904
The directors. statements required by section 475121 and131 of the Companies Act 2016 are shown on
the following page, which forms part of thi5 balance sheet.
Page 6

The Somer5et Ma50nic Charity
{A company limited by guarantee)
Trustees, report and financial statements
For the year ended 30 September 2024
BALANCE SHE￿ Icontinuedl
In approving these financial statements as trustees and directors of the company we hereby confirm..
lal that for the year ended 30 September 2024 the company was entitled to the exemption conferred in
section 477 of the Companies Act 2006,
Ibl that no notice has been deposited at the registered office of the company pursvant to section 476 of
the Companies Act 2006 reque5tin8 that an audit be conducted for the period ended 30 September 2023
and
Icl that we acknowledge our responsibilities for:
111 ensuring that the cornpany keeps accounting records which comply with Section 386 and 387 of the
Companies Act 2(K)6. and
121 preparing financial 5taternents which give a true 3nd fair view of the state of affairs of the company as
at the end of the financial period and of ¢ts net tncome or net expenditure for the period then ended in
accordance with the requirements of section 394 and 395, and which otherwise comply with the
provisions of the Companies Act relatinB to financial statements, so far as appli¢able to the company.
These financial statement5 are prepared in accordance with the Special provisions of Part 15 of the
Companies Act 2006 relating to Small companies and in actordance with FRS 102 and the Charities SORP
IFRS 1021.
The financial statements were approved by the boarcs on 25 lune 2025 and signed on its behalf by
R Guthrie
Director
June 2025
Page 7

The Somer5et Masonic Charity
IA company Ilmlted by guarantee)
Trustees, report and financial statements
For the year ended 30 September 2024
NOTES
1. Status of the company
The company is limited by guarantee and does not have a share capital. Every member of the company
undertakes, if the company is dissolved while he is a mernber, to contribute such sum (not exceeding £1)
a5 may be demanded of him towards the payment of the debts and liabilities of the Company incurred
before he ceased io be a member. the costs and expenses incurred in a winding up and the adjustment of
the rights of the contributorie5 among themselves.
2. Accountlng pollties
The following accounting policies have been applied consistently in dealing with items which are
considered material in relation to the charity's financial statements.
80515 olprepqrntion
The financial statements have been prepared in accordance with Accounting and Reporting by Charities..
Staternent of Recommended Practice appl¢cable to ch31ities preparing their accounts in accordance with
the Financial Reportrng Standard applicable in the UK and Republic of Ireland IFRS 1021. and the
Companies Act 2006. and under the historical cost accountin8 rules as modified by the revaluation of
investments.
Investments
Investments are stated in the balance sheel at their market values a5 at the balance sheet date. All
movement5 in value arising from invèstment change5 or revaluation are recoEnised in the Statement of
Financial Activities. Reali5ed 8ain5 or losses on investments are calculated as the difference between the
disposal proceed5 and the market value as at the date of transfer lor historical cost if purchased within the
periodl. Unrealised gains or10s5es are derived from the movement on market values during thè period.
Incomlng resources
All incoming resources are included in the Statement of financial activities when the charity is entitled to
the income and the amount can be quantified with reasonable accuracy. The following speciflc policies
are applÉed to particular categories of income..
Voluntary income Is received by way of donations and gifts and is included in full in the Statement of
Financial Actsvities when receivable. Gifts donated for resale are included as income when they are sold.
Donated assets are included at the value to the charity where this can be quantified and a third party 15
bearing the cost. Income from investments is included in the year in which it is reteivable.
Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which
cannot be fully recovered and 15 reported as part of the expenditure to which it felates. Resourtes
expended are fecognised in the year in which they are incurred.
Page 8

The Somerset Masonlt Charity
IA company limited by guarantee)
Tru5tees' report and ffinancial statements
For the year ended 30 September 2024
NOTESlcontinued
3. Investmentincome and interest
Unrestrfcted
Funds
Restricted
Funds
Total
2024
2023
Investment Intome
Bank and Relief Chest interest
7,162
3,661
10,823
491
7,653
3,661
7,350
2,119
491
11.314
9.469
4. Charbtable expenditure. donations
Unrestricted
Funds
2024
Restricted
Funds
2024
Unrestritted
Funds
Restricted
Funds
2023
2023
Old School Cornrnunity Project Queen Camel
81ind Veterans
Dorothy House
Yeovil Freewheelers
Prostate Cancer
Stjohn Ambulance
Childrens Hospice South West
Pill Community Foundation
Dorset & Somer5et AirAmbulance
Brid8waterAmateurSwimming aub
Off the Record
Masonit Fishing Charity
Mercy In Artlon
Royal 05teopor05is Society
Fair Frome
The Blue House
Purple Elephant
Springboard Oopportunity Group
Missing knnk Housin8
Duke of EdinburEh Awards Stheme
Swallow Ltd
The Ja¢k Haieldine Trust
Keinton Mandevllle Methodist ChuTch
On Your Bike
The Open Door (Tauntonl
Clevedon & District Foodbank
Somerset Ma50nic Friendship A550ciatlon
Somerset Partnershlp NHS
Compass Disability Service5
05prey Outdoorcommunity Interest
Metnories at the Barn
Yeovil Opportunity Group
Docbike Somerset & Avon
British Heart Foundation
The Brandon Trust
Lincolnshire 2025 Festival
Royal & Select Master5 150 Appeal
Chrons & Colitis UK
The Julian Trust
The Mankind Initiative
sr Peter's Hospice
Teddies for Loving Care Teddy purchase5
Total Prior Year
TOTAL
10,000
125
125
500
500
750
275
250
250
IOD
250
25D
250
250
190
190
120
250
500
2,500
2,500
2,500
500
2,500
500
250
250
1,000
175
218
200
250
250
250
1,000
500
500
385
500
500
3,881
24,815
24,815
3,635
3.635
22,853
13,881
Page 9

The Somèrset Masoni¢ Charity
IA company limited by guarantee)
Tru5tees' report and financial statements
For the year ended 30 September 2024
NOTE51¢ontlnued
5. Trustees remuneratlon and exptnsès
No trustee received any form of remuneration or ie1mbursrnent of expense5 in relation to The Sorner5et Masonii Charity in the
year under review.
6. Fixed a55ei Invesiments
Unrestricted
Restricted
Market Value brought forward
Gains1lLossesl on Investments
Market Value carried forward
291,556
37.339
328.895
32.833
4.240
37.073
Analy51s of Investments
Unrestricted
Restricted
Income from
investments
during the year
Income from
investments
during the year
Market Value as
at 30.09.2024
Market V31ue a5
at 30.09.2024
Investments listed on a recognised stock exchange
or held in common investrnent funds. open ended
investment cornpanies. unit trusts or other
collaborarive investment scherne
Cash held by Brokers
328.895
2.736
331,631
7.162
37.073
491
7,162
37,073
491
7. Debtors
2024
2023
Other debtors
803
870
8. Rellef Chests
Funds deposited with the Grand Charity Relief Chest are available for distribution to other reglstered charities at the trustees
dixretion. These fund5 cannot be returned to The Somerset Masonic Charitv.
9. Creditor5: amgunts falllng due In less than one year
2024
2023
Other creditor5
15.434
16.369
Page 10

The Somerset Masonlc Charity
IA company limited by guarantee)
Trustees. report and financial statements
For ihe year ended 30 September 2024
NOTE5lcontinued
IQ. Unre5tricied funds
Incoming
Resources and
Gair15
OutEoing
resources and
L05se5
Asat
01.10.2023
Asat
30.09.2024
General fund
Purpose of unrestrlcted fvnds
Unrestritted fvnosare fund5 that are expendable at the disuetion of the trustee5 in fijrtherance of the objects of the charity. In
addition to expenditure, such fund5 may be held in ordertDfinance capital investment and working capital.
312,115
26,280
355,831
11. Restrirttdlund5
Incornin
Resource5 Ind
Gain5
Out80ing
resource5 and
L055e5
Asat
01.10.2013
Asat
30.09.2024
Whitchurch Childrens H05pi£e
8ANES
Flood Recovery Fund
Teddiesfor Lovin8 Care Scheme ITLCI
320
33.935
34.449
34.085
102.789
320
38,497
24.449
4.73J
169
io,Ix)o
444
5,175
14.050
93,914
Purpose ol unresirlcted futtd$
Restricted funds arÈ funds that are to be used In accordan￿ with specific restrictions imp05ed by donors orthat have been
roised bythe char¢tyfor particular purposes.
The"6ANES~ Fund Is a dDnation frorn thp Bath Ma50nic Trust and is for 8rantsfor the benefit of distressed elderly people and
ven to Indlwduals, chèrities or projects in the 8ath and North East Somerset Area,
The Sornerset Masonic Flood Recovery Fund was established in MarEh 2D14 to support the people and communitles affetted by
the floods in Somerset during the 201312014 winter. Cert4in monies were receiwed by the Charlty itself and have subsequently
been paid over to the Somerset Cetnmunity Foundation. Further payments will be made once suitable projetts are identified
and agreed. Other funds were paid directly to the 5omer5et Community Foundation and other or8ani5atioris in need of 511PPOrt.
Fundraising appeals hèvÈ raised more than £220,CM)O in totsl.
The Teddies for LovingC3re Scheme recelves donatlons to be used forthe purpose of providing small Teddy Bears to be Eive
12. Average number of employees
E¥cludin8 director5 and trustees the company had no employees duiins the year
l& Thesomerset Community Foundation
The Somersetcemmunity Foundation holds funds on behalf ofThe Sornerset Masonic Charity butThe Somerset M8sonic Charity does not have
title tothese funds, however, the charity can use the incorne arising therefrom fordonations in accordance with the charity's objetts and airns.
Grants mède in the year ended 30 Septernber 2024 were:.
Centre for OutdoorActlvlty & Community Hub
Dun5ter Festival
Edventure Frorne
FordHaven
Personal Achievements Creative Experiences
South Somerset comrnvnltyAc￿ss￿b1e Transport
The Eqvivalent Projett
Time Banks UK
iooo
iooo
iooo
iooo
IOOD
Page 11