Company registration number.. 06922371 Charity registration nurnber.. 1130452 MASONIC HALL IPSWICH LIMITED TRUSTEES. REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
Masonic Hall Ipswich Limited Contents Page Trustees. Report Independent ExamSner's Report Statement of Financial Activities (including Income and Expenditure Account) Balance Sheet Notes to the Financial Statements 7-11 The following pages do not form part of the statutory accounts.. Detalled Statement of Financlal Activities Ilncludlng Income and Expendlture Accounti 12
Masonic Hall Ipswich Limited Company No. 06922371 Trustees. Report For The Year Ended 31 December 2025 The trustees present their report and the financial statements for the year ended 31 December 2025. Objectives and Activities Aims and Objectives Our charity's objective5 as set out in the company's memorandum of association are.. (al For the public benefit to preserve and maintain the fabric and structure of the Freemasons Hall, Soane Street, Ipswich, IP4 2BG. Ibl To advance the education of the public in the principles of Freemasonryi in particular, but not exclusivelyi by the establishment and maintenance of a Masonic Heritage Centre. Freemasons Hall is a Grade Il listed building, which was purpose-built and opened in 1876. At the time of its completion, it was no doubt a fine example of the builder's craft and ever since that time Ipswich Freemasons have met there and planned their charitable activities. Unfortunatelyi their financial focus for many years was almost totally concerned with raising OneY to give it away to various charitable causes. For quite Inexplicable reasons, the need to allocate some of their resources to keeping their Masonic centre in good order and making provision for the future, appears to have escaped their notice. Regrettably. consequentlyi this Grade II listed building, which is sited in a designated conservation area of Ipswich, has been the victim of unintended neglect over an extended period of time. This unintended lack of consideration for the future has now been recognised and replaced by a policy which takes a fuller account of futu needs. Our aim remains to transform Freemasons Hall into a building which can look back on a rich historyi which can be viewed as distinctive part of Ipswich's heritage and 8vailable, not only as Masonic Centre, but for the wider use of the community. We believe that we have made considerable progress in this regard. An opinion which has been reinforced by very favourable comment from our Masonic lenants and visitors, but we still believe that this is work in progress The use of Ipswich's FemaSOnS Hall by the wider public has always been possible and with the improvements and modernisation we have made to the toilet and cloakroom areas, Freerna50ns Hall is now a much more attractive venue. And of course, it must be 8dmitted, that the wider public have not really been made aware of its availability. The need to lse public awarene55 of lil the principles of Freemasonry,. lil) the very positive contribution that Freemasonry makes to society., liiil the sheer physical existence of Freemasons Hall as an asset available to the wider community are seen ès absolute Significant Activities The Trustees can look back on 2025 with satisfaction in as much as we have been faced with further problems. but no problems that we have not been able to tackle competently and successfully. This has come about because of establishing substantial reserves through sound financial control and prudence. This has enabled the cornpany to take some significant step5 toward5 our gool of continued consolidation and further improvement to the structure of the building and ultirnately the facilities available to those using the building. Various minor maintenance work has been carried out throughout the vear. This type of work will always be required in a building almost 150 years old. The previous refurbishment of the bar rea, new toilets and changing area, and the new Museum, has been well reteived by all users and has undoubtedly helped in promoting the building to the general public. Ipswich freernasons now have a venue which they feel Is one in which they can take much pride a5 a historic rna50nic meeting place. In 2024 the lift wa5 upgraded to cUrt Specifications at a C05t of amund £28,000. The Trustees have, to a large extent, achieved their primary objettive of rnaintaining and preser¢ing land improving where feasible), the fabric and structure of Ipswich's Freemasons Hall. They have kept up a continuous programme of building work which has, to a very larye extent, ensured the future integrity of the original building and a continuous programrne of measures which hove mode enormous imprOveentS to the decorètive State of the premises. At the Same time, we have end&avoured to ensure that the building complies with current regulatory standards regarding Health & Safety. Fire Safety, and Environmental Health requirements. utilisation of the Gift Aid Scheme through a Members Lottery has raised funds designated "solely for Oevelopment and Improvement of the building. The Trustees have not lost sight of their secondary objective of educating the Ipswlch population on the principles of Freemasor)ry. The website, www.ipswichmasonichall.co.uk has been re-varnped to make it more easily found when searching on "Google" The Trustees continue to bring the benefits of Freemasonry as a social force for good to the notice of the wider public. We have continued and expanded our efforts to make our work known with our continued participation in Ipswich's Heritage Weekend in 2025. The Museum provide5 an exhibition describing the range of masonic charitable activities and Stewards will be available to answer any, and all queries. It has attracted much favourable cornment from the hundreds of visitors who have attended in previous years. It serves to highlight the very positive message thai FeMa50nrY is a major deliverer of charity both nationally and locally and as such is a very positive and constructive influence in the community. Freemasons Hall has been used by the local NHS for Training Days. and been open for Ipswich's Music Day. and on Remembrance weekend as well a5 being used for other function5 such as a Halloween Night and private parties. Page I
Masonic Hall Ipswich Limited Trustees. Report (continued) For The Year Ended 31 December 2025 Publlc Benefit This statement complies with the duty in settion 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission. We have reviewed this gLJidance when reviewing our aims and objectives and In planning future attivitie5. The Trustees consider that their planned activities will contribute to the aims and objective5 they have set. The trustees confirm that they have cornplied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charify Commission's guidance on public benefit. Financial Review Reserves Policy The Trustees plan to build up the company reserves as indicated to ensure lil necessary repairs and maintenance can always be undertaken with expedition and lill that a longer-term strategy to provide improved facilities to Freemasons Hall remain5 viable. This will ultimately give it the necessary Standing with the local cotnmunity and make it an attractive proposition for the wider general public to hire and use for their social requirements. Structure. Governance and Management Governing Document The charity Is controlled by Its governlng document, a deed of trust, an¢ constitutes a Ilmlted company, limlted by guarantee, as defined by the Companies Act 2006. Trustee Selection Methods The directors of the company are also the charity trustees for the purposes of charity law, The charity may by ordinary resolution appoint a person who is willing to be a director and determine the rotation in which any additional directors are to reli. The Dioctorstrrustees do not receive any remuneration or bonuses. New trustees are advised of their role and responsibilities by current trustees. Each is encouraged to use the Charity Commission website to remain fully abreast of their role. Reference and Admlnl$tr)tlve Detalls Trustees Mr Michael Staff Mr Kelvin Larcombe Mr Peter Matthews Mr Chris Seston Mr Garry Smlth Mr Paul Taylor Mr Henry Watson Charlty Number 1130452 Company Number 06922371 Independent Examiner Gascoynes Gascoyno House Moseleys Farrn Business Centre ury 5t Edmunds Suffolk IP28 6JY Page 2
Masonic Hall Ipswich Limited Trustees. Report (continued) For The Year Ended 31 December 2025 Small Company Rules This report has been prepared In accordance with the special provisions relating to companies subjert to the small companies regirne within Part 15 of the Companies Act 2006. The trustees, report was approved by the board of trustees and signed on its behalf by.. Mr Chris Seston Trustee 2310212026 Page 3
Masonic Hall Ipswich Limited Independent Examiner's Report to the Trustees of Masonic Hall Ipswich Limited For The Year Ended 31 December 2025 I report to the charity trustees on rny exarnination of the accounts of the Company for the year ended 31 Decernber 2025. Responslbllltles and Bas1$ of Report As the charity trustees of the Cornpany land also its directors for the purposes of company lawl, you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 1"the 2006 Act-i. Having satisfied myself that the accounts of the Company are not requlred to be audited under Part 16 of the 2006 Acr and are eligible for independent examination, I report In respect of my examination of your charity's accounts as carried out Ljnder section 145 of the Charities Act 2011 I'the 2011 Act'l. In carrying out my examination I have followed the Directions given bv the Charity Commission under section 145151 Ibl of the 2011 Act. Independent Examiner's Statement I have cornpleted my examination. I confirm that no matters have come to tny attention in connection with the examination giving me cause to belleve,. l. accountlng records were not kept In respect of the Company as requlred by sectlon 386 of the 2006 Act,. or 2. the accounts do not accord with those record5. or 3. the a¢counts do not comply with the accounting reouirements of 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 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Fiecomrnended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance vvith the Financial Reporting Standard applicable in the UK and Republic of Ilartd IFRS 1021. I have no con¢ems and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Gascoynes 23/0212026 Gascoyne House Moseleys Farm Business Centre ury St Edmunds Suffolk IP28 61Y Page 4
Masonic Hall Ipswich Limited statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 December 2025 2025 2024 Unrestricted Unrestrrcted funds funds Notes INCOME AND ENDOWMENTS FROM: Donations and legacies Other trading activities 114,354 9,254 93,331 9,083 123,608 102,414 EXPENDITURE ON: Raising funds 1128,5061 1150,6151 NET EXPENDITURE 14,8981 (48,2011 NET MOVEMENT IN FUNDS RECONCILIATION OF FUND5: Total fund5 brought forward 14,8981 148,2011 203,937 252,138 TOTAL FUNDS CARRIED FORWARD li 199,039 203,937 The notes on pages 7 to 11 form part of these financial statements. Page 5
Masonic Hall Ipswich Limited Balance Sheet As At 31 December 2025 2025 2024 Unrestricted funds Total funds Notes FIXED ASSETS Tangible Assets 128,406 152,250 128,406 152,250 CURRENT ASSETS Debtors Cash at bank and in hand 1,810 91,568 2,506 72,793 93,378 75,299 Creditors- Amounts Falling Due Within One Year io 122,7451 123,6121 NET CURRENT ASSETS (LIABILITIES) 70,633 51,687 TOTAL ASSETS LESS CURRENT LIABILITIES 199,039 203,937 NET ASSETS 199,039 203,937 FUNDS OF THE CHARITY Unrestrlcted Funds 199,039 203,937 TOTAL FUNDS 199,039 203,937 For the year ending 31 December 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies Act 2006. The trustees acknowledge their responsibilitie5 for cotnplying with the requirements of the Act with spect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subjert to the small companies regirne. On behalf of the board Mr Chris Seston Trustee 2310212026 The notes on pages 7 to 11 form part of these financial statements. Page 6
Masonic Hall Ipswich Limited Notes to the Financial Statements For The Year Ended 31 December 2025 l. Accounting Policies 1.1. Basls of Prepar•tlon of Flnanclal Statements Th& financial statements have been prepared in accordance with the Charities SORP IFRS 1021 Accounting and Reporting by Charities.. Statement of Recornmended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applieèble in the UK and Republic of [land IFRS 1021 leffective I January 20191 Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companie5 Act 2006. The charitable company 15 a Public Benefit Entify as defined by FRS 102. 1.2. Going Concern Disclosure The trustees have not identified any material uncertainties related to events or conditions that may cast significant doubt about the charitable company's ability to continue as a going concern. 1.3. Fund A¢¢ounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Designated funds comprise unrestricted funds that h8ve been set aside by the trustees for a specific purpose. Restricted funds are to be used for specific purposes as laid down by the donor. Further explanation of the nature and purpose of each fund 15 included in the notes to the financial statement5. 1.4. Incoming Resources Income Is recognised when the charity Is legally entitled to it after any performance conditlons have been met, the arnounts can be rneasured lIablY. and It is probable that income will be received. Cash donation5 are recognised on receipt. Other donation5 are recognised once the charity ha5 been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable In relation to donations reiVed under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the charity ha5 been notified of an itnpending distribution, the mount Is known, and recelpt is expected. 1.5. Resources Expended Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, It Is probable that a transfer of economlc benefits wlll be requlred in settlement, and the amount of the obligatlon can be measured reliably. Expenditure is accounted for on an accrual basis and has been classified under headings that ggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to artivities on a basis consistent with the use of resources. 1.6. Tangible Fixed Assets and Depreciation Tangible fixed assets are measured at cost le55 accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases.. Leasehold Fixtures & Fittings Computer Equipment straight Ilne over 10 years 330kn on reducing balance 33% on reducing balance Th& gain or loss arising on the disposal of an asset Is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. 1.7. Cash and Cash Equivalents Cash and cash equivalents are basic financial assets and include cash In hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known arnount of cash with insignificant risk of change in value, and bank overdrafts. 2. Income from Donations and Legacies Page 7
Masonic Hall Ipswich Limited Notes to the Financial Statements (continued) For The Year Ended 31 December 2025 2025 2024 Unrestricted Unrestricted funds funds Donations and gift5 114,354 93,331 3. Income from Other Trading Activities 2025 2024 Unrestricted Unrestricted funds funds Income from other trading actlvitles 9,254 9,083 4. Analysis of Expenditure 2025 Support costs (see note 51 Raising funds 128,506 2024 Support Costs (see note 51 Raising funds 150,615 S. Support Costs 2025 Raising funds Employee costs.. Wages and salaries Premises expenses.. ght and heat Water rates 52,014 17.181 2,241 15,463 2,522 8,920 Repairs and maintenance Cleanlng Premises insurance General administration.. Printingi Postage and stationery Telecommunications Accountancy fees Sundry expenses Depreciation.. 1,384 1,138 3,248 504 ..COPffINUED Page 8
Masonic Hall Ipswich Limited Notes to the Financial Statements (continued) For The Year Ended 31 December 2025 Depreciation Interest pay3ble'. Bank charges 23,843 48 128,506 2024 Ralslng funds Employee costs.. Wages and salaries Premises expenses.. Light and heat Water rates Repair5 and maintenance Cleaning Premises insurarice 46.277 18,226 1,700 41,911 2,308 7,325 General administration.. Printing, postage and stationery TelecommLJnications Accountancy fees Sundry expenses Depreciatlon.. Depreciation Interest payable.. Bank charges 2,001 1,139 3.023 1,192 25,507 150,615 6. Staff Costs staff costs were as follows.. 2025 2024 Wages and salaries 52,014 46,277 No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000. 7. Average Number of Employees Average number of employees during the year was.. 10 12024.. 101 Page 9
Masonic Hall Ipswich Limited Notes to the Financial Statements (continued) For The Year Ended 31 December 2025 8. Tangible Assets Land & Propertv Leasehold Fixtures & Fittings Computer Equipment Total Cost As at I january 2025 205,159 31,978 7,548 244,685 As at 31 December 2025 205,159 31,978 7,548 244,685 Depreciation As at l January 2025 Provided during the period 62,891 20,516 22,106 3.291 7,438 37 92,435 23,844 As at 31 December 2025 83,407 25,397 7,475 116,279 Net Book Value As at 31 December 2025 121,752 6,581 73 128,406 As at l January 2025 142,268 9.872 iio 152,250 9. Debtors 2025 2024 Due within one year Other debtors I,eio 2,506 10. Creditors: Amounts Falling Due Within One Year 2025 2024 Other creditors Taxation and social security Accruals and deferred income 7,166 214 7,351 15,365 16,261 22,745 23,612 11. Movement In Funds Asatl January Asat31 December 2025 Income Expenditure 2025 Unrestricted fund5 General.. General unrestricted fund 203,937 123,608 1128,506) L99,039 Total funds 203,937 123,608 1128,506) 199,039 Page 10
Masonic Hall Ipswich Limited Notes to the Financial Statements (continued) For The Year Ended 31 December 2025 Asati January Asat31 December 2024 Incomè Expenditure 2024 Unrestricted funds General.. General unrestricted fund 252,138 102,414 1150,615) 203,937 Total funds 252, 138 102,414 1150,615) 203,937 12. Transactions with Trustees None of the trustees received any omuneration or any other benefits from an employment with the charify or è related entity during the current or previous year. No trustee experises have been incurred. 13. Related Party Disclosures There have been no related party transactions in the porting period that reouire disclosure. 14. Company limited by guarantee The company Is limited by gu3r8ntee and has no share capital. Every member of the company undertakes to contribute to the assets of the company, In the event of a winding up, such an arnount a5 may be required not eXedIng £1. Page 11
Masonic Hall Ipswich Limited Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 December 2025 2025 2024 Total funds Total funds INCOME AND ENDOWMENTS FROM: Donation5 and legacies Donations and gifts 114,354 93,331 114,354 93,331 other tr•dlng actlvltles Income from other trading activities 9,254 9.083 9,254 9,083 123,608 102,414 EXPENDITURE ON: Raising funds Wages and salaries Light and heat Water rates Repalrs and malntenance Cleanlng pmISeS insurance 152,014) 117,181) 12,241) 115,463) 12,522) 18,9201 11,384) 11,138) 13,248) 15041 123,843) {48) {46,2771 {18,2261 11,7001 {41,91LI 12,3081 17,3251 12,0011 11,1391 13,0231 11,1921 {25,5071 161 Printingi Postage and stationery Telecommunications Accountancy fees Sundry expenses Depreciation Bank charges 1128,506) 1150,6151 1128,506) 1150,6151 NET EXPENDITURE 14,8981 148,2011 Page 12