THE REDDrrcH MASONIC CHARrrY
(A company Ilmlt•d by guaranteo)
TRUSTEES, AND DIRECTORS, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAA ENDED 31 MAY 21Y23
Company No: 07492rA1
Charlty No: 1140138

THE REDDrrcH MASONIC CHARITY
(A company Ilmltod by guaranlee)
CONTENTS
Pag•
Trustsg8' 8nd Dlrector8' R•port
Independont ExamIn0￿• Report
Stslement ol Flngnclal Acllvltle*
Balanc• Sheot
10-11
Not•8 formlng part ol th• Flnanclal Statsmenl8
12-18

THE REDDITCH MASONIC CHARITY
IA company limitod by guarantso
TrUSTEES' AND DIRECTORS. REPORT
For th• y•ar erKl•d 31 May 2023
The Irust8es who ar8 also directors of the Charity for the wrposes of the Companies Act 2006 present their
r8POrt with th8 financial statements of the Charty for the year ended 31 May 2023.The trustees have
adopted the provisions of Accounting and ReFQrting by Charities: Stslement of Recommended Practice
applicable to charf(ies pr8paring their accounts in accordance with the Financial Reporting Standard
appl￿ble in the UK and Republic ol Ireland IFRS 102 } (effective 1 January 2019).
Referon¢• and Admlnl•tralI￿ Inlomiatlon
Chorlty nam•
Th8 Redditch Masonic Charty
Charlty R•gi¥tratlon Numbor
1140138
Company numb•r
07492091 {Ino)rporaled in England aThJ Wales)
R•gl8tsr•d offlc•
21 Easemore Road
Redditch
Worcestershire
B98 8ER
Trusto08
S J Sutor- Chair
BJHair
A W Walker
S Beckeft
K Childress
S Walker
R B8nnett
G Carty
P Buck
M Harris (Appointed 7 Novemb8r 20221
K floberts (Appoirrted 7 November 2022)
Indopond•nt Examlnèrs
The Richarts Sandy Partnershlp
Thomeloe H￿e
25 Bartrf)ume Road
Worcester WR1 1FIU
Bankers
HSBC plc
275 Stratford Road
Shirley
Solihull
890 3AP
Secrntary
BJHair
Page 1

THE REDDrrcH MASONIC CHAArrY
IA company Ilmtted by guarantM)
TRUSTEES, AND DIRECTORS, REPORT
Foi the year ended 31 May 2023
Stwctur•, Governance ond Management
Govemlng Document
The charrtablè company Is lim¢t8d by guaranlee with no share capital. It is governed by its Memorandum and
Article8 of Associatw.
Th8 charitab18 company was In￿rpOrated on 13 January 2011 and was registered as a Charty on 1
February 2011.
Flecruitment8￿Ap￿kntrn8nt ofDKectors
The Reddftch Masonic Chanty has a Board ol Dlrectors consisting of 4 Nominalfve Directors appointed by
the subscribing members of Seymour Lodge No 2841, Ipsley Lodge No. 6491, 8ord8sley Abbey L¢Jdg8 No.
4495, and Forge Mill Lodge No. 9658 togeih8r wrth not more than 7 other directors. The Board m8ets
quarterly and ￿ responsible for the ￿rategiC direth'on and of the Charity. At present th8 Board has 11
members from a variety of professi￿al backgrounds re￿ant10 th8 work ol the Charty.
The Directors of the charllable company who $erv8d during the peri(MJ and up to ihe date of thi* report are
88t out below..
S J Sutor- Chair
B J Halr - Secretary
A W Walker- Treasurer
S Beckett
K Childre55
S Walker
R Bennett
G Cardy
P Buck
M Harris (Appointed 7 November 2022)
K Roberts (Appointed 7 November 20221
Glause 55 01 the Articles of A850ciats)n ￿KIe the direclors wrth third paty indemnlty provisiong.
Twst88 induction and training
New Board members re(ave an indu¢lion into the work finances of the Charty and a welcome from the
Chwr on appointment.
Pag• 2

THE REDDITCH MASONIC CHARtrY
(A company Ilmlted by guarantee)
TRUSTEES, AND DIRECTORS. REPORT
For the y•ar ended 31 May 20YJ
Risk manag8m8nt
Th8 financial assets of the charrfable company are invested in bank ujrrent and depostt accounts. Th8 Board
is of the view that the current investmerrt profile has a minimal risk for the charitable company. The Directors
consider other risks associated wrth the charrtable company and ensure that Ihere is an odequate control
environment to mrtigate them through the praclice of fire and health and safety risk assessmenl and
monitoring. Financial protocols have boen established and insurance polbcies are held to protect the Charlty's
assets and users of the CharTiWs la￿1￿5.
Organisat￿nal st￿Cture
The day-ttrday managemént of athftl8S is SUP8fvksed by varlous members of the Board. In additlon, the
charitable company is supkxjrted in ts work by volunteers who are members of the various masonic ordèrs
whlch meet at the Masonic Hall.
Oblectlv08 and Actlvltles
Th8 Charlty's purposes as set out in the obj'ects o)ntained in the company's memorandum of associal￿an are..
111 For the publlc b&nelit to pres8rv8 and M￿ntaIn the stnjcture and fabric of th& Masonlc Hall. 21 Ea8emore
Road, Redditch, Worce8tershlr8.
121 To advance the education of the public in the principles of Ffefrmasonry in parti￿lar, not exdusfvely.
by the eslabltshment of a Masonlc Heritage Centre.
131 To make grants and donations to indivvjuals, organisations, and other charities for the public ben8trt to
relieve poverty, sK*ness, financial hardship, and social exclusion.
Publlc ben8fft
The Board has referred to the 8dwce contsined In the Chanty CommL8sion's general guidance on publ1¢
benefit when reviewing the charitable company's aims and objectives and in planning its ftrture activities. In
particular Ihe Board Cons￿er5 how planned actsvities wll conlribule lo the aims and objeclives r( has set.
Achi8V8ments and PerfOmw￿e
(i)
F¢Y the publk benefft to preserve and maintain ttye sthiclure al￿ fabrk of tha Masonic Hall. 21
Easemore Road, Rayditch, Worc8St8rshire
The Masonic Hall, 21 Easemore Road, Redditch, w&8 constructed in 1908 by John Johnson and was
formerly occupied as a Unionist Club. Atthough Ihe building Ls quite plain and severe in dèsign It has been
little altered and forms a gc#)d grcyjp with the adjacent Baptist Church and Sunday School which are
contemporary in date and built of similar materiaL8. The t￿ikIl￿g is included in a schedule of buildings of lo¢al
interest compiled by th6 Redditch Bortyjgh Council.
Page 3

THE REDDrrcH MASONIC CHARrrY
(A company Ilmlled by guaronlee)
TRUSTEES. AND DIRECTORS. REPORT
For the year ènded 31 May 2023
Following the lrfting of all Covid-19 rdstrictKsns Ihe Masontc Hall has been open for meetings and has been
used extensively by Lodg8s and ￿h@r Masonic Orders. During the year to 31 May 2023, 73 Masonic
meetings were held attended collectwely by over 2,050 ￿rsOn5. The Hall has also b8en used throughout the
period by a numb8r of communty groups ft)r meetings el¢. In addrtion, the car park has been used by guests
attending weddings ai the adjacent Registry Oth'ce.
Th8 5-year plan to refurbish the Masonic Hall has been completed wrth all work being carried out in a style
commensurate with the age of the building. The cost of ongoing maintenance will be less than the
refurblshm8nl costs whlch will mean thai wè will be financialty better off and thwelor8 in a position to further
pursue our other aims in panicAJlar supp)rtin9 predominatsly k>cal charlbe8 and gocmj causes.
21 To advance the 8du¢*ion of the wblk In th8 princlpl8s of Fréenw¢Thy in partKular, Lwt not exclusivaty,
by the establishment of 8 Masonic Hertt8ge C8ntr8.
Faellltlo•
The Her￿age C8nir8 now has an envthle wIl￿tion of masonic art8facts on display. toih in the museum
room as well In the bar and other public areas. They comprise ol masonic jewels, regalia, Pottery, glassware,
and silverware together wtth a considerable number of bcoks and records relating lo Freemasonry and the
hi510ry of the Masonic Provinces of Worcestershire and Warwickshire. Many of the artefacts are on
pefmanenl loan from the Wa￿l¢k$hIre Provincial Library and Museum (WPLMI and th8 Worcestershire
Masonic Museum and we are gralelul for Iheir support. These artefacts are of considerable lirrepLqceablel
value and are of signrficant interest not only to Freemasons but also to the general Pljblic.
Acquliltlon•
Additions to the cdlections continue(I to bè made In the year thr(wgh generous donallons from FT8emasons
and their famllies for which the Board is most grateful.
Guld•
The °Guide lo Ihe Heritage Centre and rts Artef￿ts" is updated on a regular basks to reflect additions to th8
collection and changes to the displays.
Ral8lng awaronos8 ol thè collectlon8
The museum has been open at each masonic meeting héld at the Herrtage Cerrtre and c2050 persons hav8
had the opportunty to view its contents. In addit¥)n. others have had the same oppjrtunty when the Centre
has been open lo Ihe public.
Web Slte
Our web srte can be found al htt
.reddilchmasonicchar"
.or
DetsiL5 of the Herilage Centre can
be found on the web site logethef wrth a brief history of Freemasonry in Redditch and news items.
Pagè 4

THE REDD￿CH MASONIC CHARrrY
(A Company limlted by guarantee)
TRUSTEES, AND DIRECTORS. REPORT
For the for tho year erKled 31 May 2023
3) To make granfs 8r>Y donations to IndwKluals. organisations, afftt otlw charttles for the publr benefrt to
relieve povety, sickness, financwl hardshp, a￿1 socialexcknsk￿.
A Charitable donations sutp￿mmittee has b8en establish&J which examines applications for grants and
donations and makes recommendat￿n$ to the Board. During the year, the Charity has made grants and
donations totstling £10,482 12022 £5,911). Emphasis has been on supporting organisations and chaflties
local lo Ihe area In which w6 operate. Representsllves of the Local Charitses which receive a donation are
Invit8d to an afternoon tea to receNe cheques and this is reported in the lo￿1 newspap￿ which in turn
helps io raise awareness ol our Charity. In addf(ion, donations have b68n mad8 to Masonic Charrties whKh
In lurn support many worthy causes, t*Jih al a local and national level.
Future plans
11 is our intention during the forthcoming 12 mcYrth8 to bulkl on our achievements to date and to further
advertise our existence lo the general public, by maintenance of our web site, open days, and increased use
ol Dur newly iefurbish8d rooms by the public. We will continue to maintain the building to a high standard and
although our refurbishmènt programme 1$ complete, we will, where ￿nS￿ler8d appropriale fvrther improve
facilrti8s for those masonic orders and other communty groups which rent lh8 premises from Ihe Charity.
Flnanelal R•vl•w
Principal Funding Sources
Th8 principal sources of fvnds of the cttartsble company were casual r8nts, caphailon and other f8es from
Ihe various masonic orders and their members who me8t at the Masoni¢ Hall. and donations includlng from
the Redditch Masonic Club.
Inveslm8ntpol
The charitable company's funds are held In cUr￿n1 and d8POSit bank accounts to protect the capital
Invesled. The cuirenl acc£sunl balanc8 is regularfy reviewed and transfers to deposr( mad8 as appropria18.
Reserves policy
Unreslricted rgserves, (x)mkYlsing general and designated reserves. at the y88r-&nd totalled £79,401 12022
£69,237).
Free resérves Ilhat ￿ those unr8Strict8d reserves not repre￿ted by fix*J assets) tolalled £38.975
at the y8ar-8nd12022 £44,416).
The financHI Ststements show a designated reseDl8 of £30,OIXI {2022 £10,1Y)O). This is a Cyclical
Maintenance Reserve which the Directors consider is necessary lo ￿Ver unforeseen and non-routine
Maintenan￿ of the building because. ahhough a plan of maintenance is in place the building is old and
unforeseen expendrture can arise at any lime. It k8 therefore considered prudent lo hold a reserve to cover
such an evenlualty. The remaining reseN8s need to be at lea* £30,Crf)O to c4)ver Ihe wnning costs for the
next 12 months as the majorty of the income from ihe Charitable Activilies is received in aNears at the end
of the year.
Flestr￿ted ReseNes (being reserves which are Subject to restrictions imposèd by the donors} totsllèd £7,825
12022 £8,048).
Pag• 5

THE REDDITCH MASONIC CHARrrY
{A compary Ilmlted by guaran￿}
TRUSTEES, AND DIRECTORS, REPORT
For the for the y8ar gnded 31 May 2023
Donations Policy
Granls to other charitable bodies are usualty made in reswnse to a formal appeal by the Charty concemed
and usua5ty reLqte to some special fundraising exercise of a restricted fund natur8. In such circumstance5,
the trustees will decid8 on what support is lo be given based on the 1rt8ratur8 fornarded. In the case of
individuals or TeferraL8 from cwil agencies applications are considered based on writlen applications erther by
the individual, a person wishing to support ihe individual. or the agency.
The level of grants made In the year is determin￿1 by the income of the yèar {in the main donations raised by
Freemasons and a small amount of investment income) and the level of reserves required by Ihe trustees.
Each application is considered on its merits. As 8 g8neral the airn is lo help as many
pergonsloTganisations as possible but larger grants will be considered rf it fett appropri￿8, such a$ lo enable
a largel to be met or to as a primer for maiched lunding.
Prlnclpal Rlska and unrArtalntlè8
The Charity Is concerned about infith'on and th8 "Lxxt of INing crisK8'. Th18 has led to an Increase in the
charges lo members ol lh8 Lodges and oth8r Masonic Orders using the Hall whth could in iurn lead lo
resignations and a subsequent k)ss of income. It is tco early to quantify this as the increases have onty
recently been implemented. The Charty however has more than suflicient funds to meet any loss of in¢om8
and is confident in th8 long term Ihal membership numb8fs will return lo the long term average.
R•8pon•lbllltlt• of Tru81oe8 and Dlro¢lor8
The trustees (who ar8 also directois of Th8 Redditch Masonlc Charity for the purpose of Chadty lawl are
responsible for preparing the Trustees. Annual Report and the ffinancial statements in accordance with
applicable law and United Kingdom Accounting Standards (Unrted lfjngdom Generalty AC￿ptIng A¢¢C￿ntIng
Practice) including FRS 102 "The Finan¢01 ReFthI'ng Standard appltsble In the UK and Republic of Ireland.
Company law requires the tnjstees to propaie financial statements for each financial year whith give a tru8
and fair view of the slate of affairs of the charrtaNe company and of the incoming resoufces and application
of resources, including income and expenditure. of ihe charitable company for Ihal ￿ri0￿. In preparing those
financial statements. the trustees ale required to..
S8le¢t a suitable accounting p)li¢ies and then apply them oonsBtently,'
Observe the melhods and prlnciples in the applicable Charibes SORP (FRS 102}12019).
Make judgements and esb"males that are reasonable and prudent.
Preparo the financial statements on the going con￿rn basis unless il inappropriate to presum8
Ihal the charrtable company will continue in operation.
Stste whether applicable accounting standards havè been followed subject to any maierial
departures disdosed and explained in the ffinanci￿ siatem8nts.
Page 6

THE REDDrrcH MASONIC CHARir(
(A company Ilmlted by guarantee)
TRUSTEES, AND DIRECTORS. REPORT
For the year endod 31 May 2023
The truste8s are r85ponsible for keeping proFW acc(MJnting rgcords which disclose with reasonable accuracy
al any time th8 linancial postbon of the charrtable company and lo enable them to ensure that the financial
statements compty with Ihe Companies Act 2006. They are also resp)nsible for safeguarding the assets of
the charitable company and hence for taking reasonable steps for th8 prevention and detection of traud and
other irregularrties.
The financial statements are prepared in accordance wilh the special provisions of Part 15 of the Companles
Act 2006 relating to small companies and in accordanc8 with the Financ4al Fleporting Stsndard applicabl& in
the UK and Republic of Ireland IFRS 1021.
Approved by the directors on 6 December 2023 and signed on its behalf by:
S J Sutor
Cholr
BJHalr
Secretary
Page 7

THE REDDITCH MASONIC CHARrrY
(A ¢ompany Ilmlled by guamt•e)
INDEPENDEiif EXAMINER'S REPORT TO THE MEMBERS OF
THE REDDITCH MASONIC CHARfTY
I report to the Charty trustees on my examinatK)n of the aC￿)unts of the company for the year ended 31 May
2023 which are set out on pages 910 18.
R•#pon•lbllltlo8 and ba•18 of report
As the Charty trustees of the Company land Its directots for the wrFrf)ses of company Lqw} you are
responsible for the pr9parat￿ of the accounts in a¢ctydanc8 wlth the r4uirements of lh8 Companies Act
20061'the 2006 Act).
Havlng satisfied myself that the accounts of the company are rtrot required to be audited under Part 16 of the
2006 Act and are eligible for independent examinaiion, I report in respe￿ ol my examination of your
company s accounts as carried out under seCt￿n 145 of the Chartties Act 2011 I'lhe 2011 A¢t'l.In carrying
out my examination I hav8 f(AIow8d the Directions given by Ihe Chanty Commi88ion under section 14515llbl
01 the 2011 A￿.
Ind¢pendent exarnln•tr8 8talem•nt
I have completed my examination. I confimi that no matters have cxjme to my attention In connection wrth the
examinatlon givlng mè cause to believe Ihal in any malenal respect..
accounllng records wer8 not kept In respect of the company as required by section 386 of the 2006
the accounts do not accord with those records., or
the a￿ounts do not comply with the accounling requI￿rnents of SeCt￿n 396 of the 2006 Acl thh8r than
any requirement Ihai the accounts gwe a 'true and fair v￿1 which k8 not a matter considered ag part of
an independent examination., or
the accounts have noi been prepared in aCCordar￿ with the meihods and principle8 of the Ststement
of Recommended Practice for acwunting and reporting by charrties applicable lo charrties preparing
their accounts in accordance wilh the Financ￿1 Reportino Standard applicable in the UK and Republic
of Ireland (FRS 1021.
I have no concerns and h8V8 come across Th) other matters in connefflion with the eXaMinat￿n to whlch
attention should be drawn in this report in order to enable a proper underslanding of the accounts to be
reached.
Melissa Godwin ACA ACCA
The Flichards Sandy Partnership Ltd
Thorneloe House
25 Barbourne Road
WoTcesler
WF11 1RU
Dated
Page 8

THE REDDrrcH MASONIC CHARITY
company Ilmlted by guarantee
STATEMEKf OF FINANCIAL ACTIVITIES
Oncofporatlng the Income WKI expenditure account)
For the operatlng year onded 31 May 2023
Unmtrlcl•d R•strlct•d
lunds
funds
2023
Total
2(Y22
Total
Notè
INCOME AND ENDOWMEKfs FROM
Donatlons, 18gacies, and grfts
9,945
19,534
10,396
Charrtable actfvities
23,621
23,621
28,639
Other income
Incom8 from Inveslments
334
334
Tot81 Incoffllng re8ource8
9,945
39,301
EXPENDITURE ON
Charitable actfvltles
10.168
33,548
39,688
Totsl wi•ndltur•
23.380
10.168
39.688
Nèt (1080} I profll for the y
10,164
{223}
9.941
13871
Reconclllatlon of fund8
Fund balances al Ihe b8glnnlna 01 th8 year
69,237
8,048
77,285
77,672
Fund balance8 at tho ond of year
79,401
7,825
87,226
77,285
The sts18menl ol financial activities indud8s all gains and ￿sseS In the year. Al Incomlng resources and resources
expended derwe from Corninuing opera￿n¥.
The note8 on pages 12 10 17 form part of these finan￿81 8tatements.
Page 9

THE REDDrrcH MASONIC CHARITY
(A company Ilmlted by guar*rtee)
BALANCE SHEET
Company Number:07492091
Ot 31 May 20fJ
(a• re8talod)
Flxed a8sets
Flxtur8s & ftttlngs
Heritag8 assets
9.850
14.245
Current 888•ts
10.426
14,821
Debior8
10.721
9,938
Cash at bank and In hand
69,581
55,939
80.302
cr￿ltOrS. 8maunts lalllng due wrthin
one year
65,877
10
13,502)
{3,413)
Nel currnnt aowt8
76,800
62,464
Total a080t8 l••¥ Ilab1111108
87,226
77,285
Unr•8trl¢ted fund8
General
Oesignated
11
11
49,401
59,237
10,OCMJ
79,401
69,237
R08trlcted fund8
12
7.825
8,048
Total lund8
87,226
77,285
The éirectors, statemen15 required by Section 475 (21 and13) ar8 shown on ihe following page 11 which lomis
part of this Balan￿ Sheet.
Page 10

THE REDDITCH MASONIC CHARrrY
(A company Ilmlted by guarantee)
Balance Sheel (conttnu
As at 31 May 2023
In approving these financial stalements as trustèes of thg wmpany we hereby ￿nfirrn.
al that for the year 8nd8d 31 May 2023 the company was enlf118d to Ihe exemption ￿nferred in Section 477 of tha
Cornpani8s Act 2006:
bl that no notrce has been d8Fosited at th6 regist8red offic8 of the company pursuant to Section 476 requesting Ihai
an au(Jit b8 conducted for the year ended 31 May 2023 and
cl the Irustee5 acknowledge their responsibiliti'es for-
11 ensuring that the company keeps accounting records which compty with Se¢lton 386 and 387. and
21 preparing flnancial statements which give a true and fair view ol the state of the affairs of th8 company as at the end
of the financial perlod and ol tts profit or loss for the period ended in accordance with the requirements of Sections 394
and 395 and which otherwise CoM￿Y wlth the pn)visions of the Companies Act relating lo ftnancial statements, so far
as appllcab18 to thè company.
The flnanclal statements are prepared in accordance with the special provisions of Part 15 of the Companies Act 2006
relating lo sm811 companies and in ac¢ordanc8 wrth FAS 102 and the Charrties SOf4P {FFIS 102}120191.
The ftnanclal 8tstem8nts were appro4ed by the &)ard on 6 December 2023 and sign8d on its beha￿ by..
SJSut(
Chalr
A W Walker
Olr•etor
Page 11

THE REDDITCH MASONIC CHARITY
IA cornpany Ilmlted by guarantee
NOTES TO THE FINANCIAL STATEMENrs
for the opwatlng year endod 31 May 2023
ststutory Informatlon
The company is a private company registered in England & Wales and is limrted by guarantee and does not
have a share caprtal. Charty Comms$￿n Re9kStration Number is 1140138.
Every memb8r of the company undèrtakes lo contribute to the ass8ts of the wmpany in the event of its being
wound up while he 1$ a memb81. or wlthin one year after he Ceases to be a member, for payment of the debts
and liabilrties of the company contracted before he ceases lo be a member, and the costs, charges, and
expenses ol winding up, and for the adjustmem crf th8 rights of the contribLrtori8s among themsefves such
amount as may be required, not exceeding £1.
Accountlng pollcl
Thè following accounting policies have been applied consislentty in dealing wtth rtems which are ¢onsid8r8d
material in relaiion to the fi.nancial stslements.
Ba818 01 preparatlon
The financial statements of the charrtable company, which is a public b8nefit enbty under FRS 102 have been
pr&pared in accordance wrth the Charities SORP IFRS1021120191 Accounting and Reportlng by Ch8riti8S.'
Stsiemeni of Recommended Practice applicable lo Charities preparing theii accounts in accordance with the
FInanc￿l Reporting Siandard applicable in the UK and Rewblic of Ireland IFRS 102)lellective 1 January
20191,Financial Reporting Standard 102 'The Financi￿ Reporting Standard applicable in the UK and Republlc
of Ireland and the Companies Act 20[￿.
Thèse financlal staiements have bèen prepared under the historical c05t (xjnvention.
The accounts are prepar8d in steding, which is the functional ￿rrencY of the Charty. Monetary amounts in
these financial stslemonts ale rounded lo the nearest £.
Under the Chariti85 SORP (FRS 102) 120191. the￿ is r￿Uirement for the charitable company lo prepar8 a
cash low statement on the grounds Ihat r( is not a large Charty.
Re8trlcted lunds
Restricled funds repr8serrt donations which are sutyect to restrictions on their expendrture imposed by the
donor Ihrough the terms ol an appeal.
Unr••trlct6d lund8 and de81gnated lund6
Unrestricted funds represent funds Ihat are expendable at the discretion of the Board in the furtherance of the
objects ol the Charrty. Such funds may be held to finance LM)th working caml and capital investment.
Designated funds are those funds which are unrestrict&J in nalu￿, but which have teen designated by the
Board to b9 used in a parkncular manner.
Incomlng resourc08
All incoming resources are induded irs the Statement of Financial AciNTlies when the charitable company is
entitted to the In￿Me and the amount can be quantffied wtlh reasonabl8 accuracy. The folkThing specific
policies are applied to pa￿'CUlar categories of income.
Page 12

THE REDDrrcH MASONIC CHARrrY
(A company Ilmlted by guarantee)
NOTES TO THE FINANCIAL STATEMEpirs
for the operallng year ended 31 May 2023
Voluntary income by way of grants lincluding governmenl grants in relation to Covid 191, donations and
gifts is included in full in the Statement of Financial Ath￿"e$ when receivable. Grants where enlrtlement is
not condttional on the delivery ot a specthc perfcymance by the dwritable company are le￿gnIsed when it
becomes un￿nd￿lO￿allY entitled to th8 grant.
Donated services and facilities are included at the value to the Charty where this can be quantified. The
value of services provided by volunteers has not been includ8d in those accounts in line wrth the SORP
IFRS 102).
R••ourc•• •xp•nd•d
Expenditure is recognised on an accruals bas￿ as a liability is incurred.
CharRabl8 8xpèndTlurè Comprises those cc6ts incurred by the charitable company In the delNery of its activrties
and services for ils beneliciaries.
Governance costs include those costs associated with meeting the c#)nstrtutional and ststutory requirements of
the charrtable company and include audrt fees and costs linked to the strategic management of the charitable
company.
All costs are allocated belween the expendrture categories of the Statement of Financial Actwlties on a basls
designed to rellecl the use of the resource. Costs relating to a particular actwlty comprise toth costs that can
be allocated direclly lo such activities and those costs ol an indirect nature necessary to support them.
Tanglbl• flx•d a•8•ts and d•pv•elatk>n
Tangiblé flxed 888ets are staled at Ix6t18ss depreciatlon.
Depreciation is provided at rates calculated to write off the ¢x>st of fixed assets, 18ss their esllmated resijual
value, over their expected useful Iwes on the following bases:
Fixtures and equipmerrt
- 20% straight line
H•rltage A88ets
Herrtage collection assets hekl by Ihe Charitable Company are capitalised in th8 balance sheet unl8SS
reliable informatlon 8bJrt Is unavailable or where there would be signfficant costs Invofved in
oblalnlng a valuatlon. Items purchased during the year are shown al note 8 to the accounls and the
charitable company mainiains a register of all aCquIsit￿n9. Heritsge Collection assets are not
depreciated Since their long Irle and high residual values. supported by the conservation activities of the
charrtable company. mean that any depreckqtK)n would be immalerial.ll is th8 V18w of the Board that the cos1 of
obtaining a valuation of items already held or donated during the year is likely to be signfficant and would
0￿￿e1gh the benefits of undertaking such an exercise and. inconsequencg, these items are not caprtalised.
Page 13

THE REDDITCH MASONIC CHARrrY
IA Mrnpany Ilmlt¢d by guarantee
NOTES TO THE FINANCIAL STATEMENTS
For the oporatlng yo8r ended 31 May 2023
Flnanclal In8trum•nt•
The Chartty has elected to appty the provk8KJn$ of Section 11 "Bas￿ Financlal Instruments. and
se￿kn 12 '0ther Financial Instruments Issues. ol FRS 102 to all of rts ffinanclal instruments.
Financlal Instruments are reo)gni88d when the Chafty b8comes paty to o)niractual prOv￿10n6 of
the instrument.
Financial assets ar8 offset, wlth the net amwnts presented in the accounts where Ih8re is a legally
enforceable rlght to set off the recognis&J amounts and there is an intention to $elUe on a n81 basls
or to realise the ass￿ and setile the liabilty sifnullaneously.
Bulc flnan¢lo1 Sn8trumgnt8
Basic financial instnjments are Inilialty Tecognised al transactK)n prlco and subsgquenlty carried at
amortised cost using the effe￿1ve interest method.
Dorecognltlon ol flnanclal a88et•
Financial assets are defecognised only when Ihe contractual rights to Ihe cash Ilows from the assel
expir8 or ar8 $9ttW.
D•r•¢ognltlon of flnanclal 118bllltlo8
Financial liabillties ar8 d8recognk8ed when the Charlty's contractual obligations expire or are
discharged or cancellBd.
Tru$ts•• Remun•ratlon and olhor bon•flts.
The truslees did noi receive any remun8ralion or any benefft dunng ih8 year, nor were any expens8S
reimbursed.12022 Nil)
The Charty did not und8ftake any Iransartion in which a Iruslee or o)nne¢ted person had a material
interest.
Donatlons L¢wlu & Glfts
Conskst of,.
2023
2022
(as restated)
Restricled
8,647
Unre5trithed
9,589
Restricted
5,952
UnrestrScted
3,318
Donations
Grft
589
Page 14

THE REDDITCH MASONIC CHARrrY
IA company Ilmlled by guarants8
NOTES TO THE FINANCIAL STATEMENTS
For tho operaung year ended 31 May 2023
Income from Charftable Aellvltl•8
2023
2022
Charges to mason￿ Orders and 0th8r users
of the Charity's premises
Local Government Grants
Masonic Grants
23,821
23,139
4.000
Charltsbl• A￿1vIlLe8
These costs relate to the upkeep, malntenance and running exp8nses of the Charity's p￿miseS
togethèr wlth d￿ationS and grants made.
Charltabl• ao1fv11108 expendllur•
R08tr1cted unr•*trIct￿ R•8trfel•d Unre8trlct•d
2023
2W23
2022
2022
Don81ions to Chartsbla instibJtion8
Light and heal
Flales and watsr
Telephon8
Insurance
Cleaning
R8palfS and renewals
Depreciation
ExaminaiKsn f88
Professional te8S
Sundry exp8ns8S
10,168
314
3,584
137
699
3,555
5,757
3,871
4,395
714
5.911
4.827
5.476
629
1,969
5,696
7.333
5.931
778
1,050
38
Donations conslst ol.,
Grants of £500 and below to 17
Charlties 12022 12)
Masonic Charitable F￿ndation
Ukraine Appeal
Hollytrees Trust
Behind the Smile
Emily Jordan Foundation
Acorns Children s Hospic8
Greyhound Trust
Redditch FOLKI Bank
4,487
3,080
81
2.674
737
1,077
775
648
1,221
605
14
14
Page 15

THE REDDrrcH MASONIC CHARrrY
(A company Ilmlted by guarantee)
Further details con(%ming donations to in￿ltirt1onS (an be found in the Trustees Report on page 5.
NOTES TO THE FINANCIAL STATEMEKrs
For tho owratlng year ￿dId 31 May 2023
Averag• number of frmployoe8
The average number of empbyees during the year was Nil12022 Nir).
Tanglbl• Flx•d A88•t8
Flxlurn8 & Flttlng8 H•rltag0 A88•t8 Totsl
Al 31 May 2022
Addrtions
Al 31 May 2023
48,068
576
48,644
Deproclatlon
Al 31 May 2022
Provided for year
Al 31 May 2023
33,823
33,823
21
Net book valu• at 31 May 2023
Not book valu• at 31 Moy 2022
The (¥)st of the Heritage A888ts has not changed over the Lost fve years.
D•blors
2023
User charges recgivable
Loan
Donations
4,221
5C(I
721
10
Crodltorn
Examination fee
Sundry aGGruals and deferred income
800
41
DefeTh¢d income ot £533 relatss to income received during the (wrrent year rekiling to fubJr8 perl¢)Js
12022 £533}.
Page 16

THE REDD￿CH MASONIC CHAFirrY
(A company Ilmlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For tho opgratlng year •nd•d 31 May 2023
11
Mov•m•nl In Funds
Balanc• at
31 May 2022
I￿ornIng R•Wur￿•
Balanc• at
R¢8our¢e• expended Tran8fgr8 31 May 2023
Deslgnated lund8
Contingency Fund
10.000
20.0￿ 30,fyX)
Gonoral lund8
59,237
40.922
130.758)
120.000) 49,401
R••trlct•d tund•
8,048
110,168)
7,825
77,285
43.489
(33.5481
87,226
ComparatSvo• for mov•m•nl In fund•
(as re8tst•d)
Balan￿ 01
Incomlng Re8ourc•s Tran￿01$ Balanc• at
31 May 2021 R•80ur¢e• •xpond•d
31 May 2022
De$lgnaled lund•
Contingency fijnd
10,OC
10,000
General funds
60.791
32.2
133,777)
59,237
Flestricted funds
6,881
7.078
15,9111
8,048
77,672
39,301
{39,688}
TT,285
The purpose of the Designaled funds is noled in the Trustees report.
12
Regtrlcted Fund8
Restricted funds relate to donation income collected Irom members ol Masonic Orders for the specrfic purpose
of funding donations by the Chanty to specrfic inslltutions. As no single collection significant in the context of
these accourrts, no further analysL8 Is given.
Page 17

THE REDDtTCH MASONIC CHARrrY
(A comp*y Ilmlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For tho op¢ratlng ￿ar ended 31 May 2023 > -
13
Analys18 of not a880ts bolwoon lund8
Fund balances as al 31 May 2023
nr
trict
Tanglble flxed assets
Cash at bank
Debtors
Gredrtors
10.426
61.756
10.721
3.502
79,401
10,426
69,581
10,721
7,825
7,825
87,226
14
Oper8tlng1008•
On 24 November 2011 lh8 Charty enlered into a 5-year lease of prern￿eS at Eas8mrè Fload, Redditeh for
which tt pays a peppercorn rent. Thi8 lease was ex1ended betrtsen the parties until the 23 May 2018.The
Charty continues lo occupy Ihe premises as "holdover tsnanf. Agreement has beon r&&ched for a new 25
year lease on a peppercorn Tent.
15
Capltal commltm•nts
There were no capital commitments al Ihe year end.
16
Related Partl•8
All the Oire¢tor TrL￿eeS are members ol one or more Masonrc Orders which pay us&r charge8 to the
charitable company for the use of the pr8mkses leased by It.
Trustees made unrestricted donations to the Charity tolalling £634. {2022 £5021.
Prlor Y•ar Adlu#tm•rrt
The prior year figures have been reslaled to re-allocate restn.cted donation and gift aid income and
correswnding charitable donation expenditure from unreslricted funds to restricled funds. The Smpact
of this adjustment resuhs in a revised brought forward balance on the unfestricted fund of £69,237 and
a revised brought forward balance on the restrirted funds of £8,048.
17
Pago 18