THE REDDrfcH MASONIC CHARrrY
(A compw Ilmlted by guwantee)
TRUSTEES, ANO DIRECTORS. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 21r24
Company No: 07492091
Ch•rlty No: 1140138

THE REDDrrcH MASONIC CHARrrY
IA Company limited by guardnto•)
CONTENTS
Pag•
Trust•e8' and Dlr•e*or•' Report
Independent Examln•rf• Report
Statemenl of Flnanclal Actlvllle8
B81ance Sho•t
10.11
Notes formlng part of Ihe Flnanclal Stat•mont8
12 -18

THE REDDrrcH MASONIC CHARrrY
IA Comp￿ Ilmlled by guar&ttee)
TRUSTEES, AND DIAECTORS" REPORT
For the year ended 31 May 2024
The trustees who are also directors ol the Charity for the purposes of the Compani8s Act 2006 present their
r8POrt Wtth the linancial stat8ments of the Charlty for th8 year 8nd8d 31 May 2024.Th8 Iruslees hav8
ath)pt8d the provisions of Accounting and Reportlng by Charilies.. Stai8m8M of R8comm8nd8d Praclicg
applicable to charrties preparing their accounts in accordancè wrth the Finan￿al ReFthng Standard
applicable in the UK and Republic of Ireland IFRS 1021 {effective 1 January 20191.
Reforen¢e and Admlnlstrallvo Inlormatlon
Charlty namo
The Reddrtch Masonic Charity
Charlty R•gl8lratlon Numl
1140138
Company numbor
07492091 {Inwrporated in England and Wal8sI
R•gixtored offlc•
21 Eas6more Road
Reddrtch
Worcestershire
B98 8ER
Tru8t••8
S J Sutof - Chair
BJHair
A W Walker
S Beck8tt
K Childr8SS
S Walker
R Bennett
G Cardy
P Buck
Harris
K Roberts
L Francis IAppointed 8 March 20241
Semens IAppoinled 8 March 2024}
A Langley {Appointed 8 March 2024)
Independent Examln•r8
The Richards Sandy Partn8rship
Thorneloe House
25 Barbjurne Road
Worcester WR1 1 RU
Bankers
HSBC pl
275 Siratford R¢)ad
Shirley
Solihull
B90 3AP
Sgcretsry
BJHair
Page 1

THE REDDITCH MASONIC CHARrrY
(A company Ilmlted by 9uarantee
TRUSTEES. AND DIRECTORS. REPORT
For the year onded 31 May 2024
struc￿￿, Govemane• and Managom•nl
Govemlng Document
The charltable company is limited by guarantee with no share caprtal. It is gcN&med by ts Memorandum and
Article8 of Association.
Th8 charitable company was incorporaled on 13 January 2011 and was reglstsred as a Chartty on 1
February 2011.
R8cruitment and Apwlntment ofDirecto
Th8 Reddf(ch Masonic Charty has a 8oar¢i of Dir￿ c#)nsi8trng of 4 Nominatwe Direclors appointed by
the subscribing mernbers of S8ymour Lodg8 No 2841. Ip51ey Lodge No. 6491, Bordesley Abbey Lodge No.
4495, and Forge Mill Lodge No. 9658 logether wrth not more than 11 other directors. The 8oard m8et8
quarterly and is iesponsible for Ihe Strategic di￿tK)n and p)licy of the Charty. At present th8 Board has 14
members from a variety of professbnal bad(grour#Js re￿ant to the work ol the Charty.
The Dlrectors of the Charrtable ￿MpanY who seNed during the perh)d and up to the date of thls report are
set out below..
S J Sutor - Chair
B J Hair- Secrelary
A W Walk8r . Treasurer
S Beckett
K Childress
S Walker
R Bennett
G Cardy
P Buck
M Harris
K Robgrts
L Franc￿ (Appointed 8 March 20241
M Semens (Appointed 8 March 2024)
A Langley (Appoinled 8 March 2024)
Clause 55 ol the ArtKles ol Assoc4atK)n pn)viJe the dire(xors with third paty indemnty provisic¥is.
Trustee inductin anLI tr8inlng
New Board fflembers re￿1ve an induction into the sK)rk and ffinan￿ of the Chanty and a w8lcome from the
Chair on appointment.
Pag• 2

THE REDDrrcH MASONIC CHARrrY
(A ¢ompany limlted by guarantee)
TRUSTEES. AND DIRECTORS, REPORT
For the year ended 31 Moy 2024
Flisk management
The tinancial assets of the ¢harhable company are invested In bank currenl and deFM)Stt accounts. Th& Board
is of the view that the ￿jrIen1 investment profile has a minimal risk for the charitable company. The Dlreetors
consider othef risks as8￿￿91ed wrth Ihe charitable company and ensure Ihal there is an adequate control
environment lo mitigate them through the practice of tire and heatth and safety risk 8s98ssment and
monitoring. Financial Pfolocols have been established and insurance policies are held lo protect the Charity's
888ets and users of ihe Charty's facilities
Org8nlsatlon81 Structur8
The day-lo-day management of activilies ￿ supervised by various members ol the Board. In additlon, the
charitable company is supported in rts work by volunleers who are members ol the various masonic orders
whlch meei at the Masonic Hall.
Obloctlv•g and A¢tlvltlo8
The Chartys purp08es as set out in the objects contained in the rmpany's momorandum of association are..
111 For the publlc bènelrt to preserve and malntain the structure and fabric of the Masonlc Hall. 21 Easemor8
Road. Redditch, Worcestershire.
121 To advan￿ the education ot the public in the principles of Freemasonry in particular, but not exclusively,
by th8 establlshment of a Masonic Heritage Centre.
131 To make grants and donations to indivKfjuals, organksations. and other charbtses for the publlc benefit to
relieve povety. Sickness, financial hardship, and 5ccial exclusion.
publ￿ bonefrt
The Board has referred to the advice Contained in the Charity CommL%sion's general guidance on public
benefft when reviewing the Chantab￿ company's aims and objectives and in planning its futu￿ activrties. In
particular the Board conslders how planned actNi￿eS will contribute to the aims and objeclives il has set.
Achievements and Perfonnance
(i}
For the public benefft to preseThe and maintain the structure and f8brr of the M8sonk H811. 21
Easemore Road, Redditch. Wor¢esternhff8
Th8 Masonic Hall, 21 Easemore Fload. Reddrtch. was constructed in 1908 by John Johnsort and was
formerly occupied as a Unionist Club. Although the building is qufte plain and severe in design It has been
little altered and forms a good group with the adjacenl Baptisi Church and Sunday School which are
contemwrary in date and buiK of similar materials. The building 15 included in a schedule of buildings of local
Irrterest oompiled by ih8 R8dditch Borough CounThl.
Pago 3

THE REDDifcH MASONIC CHARrrY
(A company Ilmlled by guor•t•e)
TRUSTEES, AND DIRECTORS, REPORT
For the year Qnded 31 May 21r24
A S-year plan lo refurbish the Masonic Hall was completed in 2023 wrth all work being carrled out in a style
commensurate with the age of the t￿ilding. Ongoing maint8nance and repairs are carried oul as and when
necessary.
Durlng the year to 31 May 2024, 68 Masonic meetings were held attended colleclfvety by over 2,300
persons. The Hall ha5 also been used Ihroughout the P8fh)d by a number of communrty groups for meetings
el¢. In additic￿, the car park has been used by guests attending weddings at th8 adjaceni Registry Offic8.
21 To advanc8 the educafion of the wblic in tha prinGipl8s of Freemasonry in particular. not 8xcluswety,
by the establtshm8nt ol a MasonK Herrtage Centre.
Fa¢llltlo8
The Heritage Cenlre now has an env￿ble collection of masonlc artefa¢ts on display, both in the museum
room as well in the bar and other public areas. They comprise of Mason￿ jewels, regalia, pottery, glasswaro,
and silverwar8 together wrth a considerable number of books and records relating to Freemasonry and the
hlslory of the Magonlc Provinces of Worcestershire and Warwickshire. Many of the artofacts are on
permanent loan from the Warwickshire Provincial Library and Museum (WPLMI and the Worceslershire
Masonic Museum and we are grateful for Iheir sUPtKIrt. These artelacts are of conslderable lirreplaceablel
value and are of signrficant inter8St not onty to Fr88mason8 but aL80 to the gèneral publlc.
Acqu181tlon8
Additions lo the collections Continued lo be made in the year thr(￿gh g•n•rous donations from Freemason$
and thelr families for whlch the Board ks most grat•fvl.
Gulde
The 'Guide to the Hentage Centre and its Artefacts. is uwlated on a regular basis io rèflect addrtions to the
collection and (*anges to th8 displays.
Ra181ng awarenesg of the colleetlons
The museum has been wen at each masonic meeting held at the Herrtage Centre and c2300 persons have
had ihe opportunty to vlew rts contents. In addrtDn, others have had the same QPFK)rtunrty when the Centre
has been open lo the public.
Web Slte
Our web srtg is currently undef rory)nstnJction and will b8 available to members of the public as soon
as the redesign has been completed. The web site will ￿ntrIn detaiLs of our Heritage Centre together wth a
brief history of Freemasonry in R&Jditch an(i news ttems.
Page 4

THE REDDrrcH MASONIC CHARrrY
(A cOmp￿Y limited by guardnlee)
TRUSTEES, AND DIRECTORS, REPORT
For the for the year ended 31 May 2tr24
3) To make grants and donat￿ to indv/hYuals, org8ni98tr￿. and otlw charities for lh8 Wb1￿ b8n8fit to
relieve poverty, sickness. financial hardship. and SL￿￿/ exclusion.
A Charrtable donailons sub-commitlee has been eslablished which examines applications for grants and
donations and makes recommendations to the Board. During the year, the Charity has mad8 grants and
donations totslling £15,264 12023 £10,482). Emphasis has been on supporting organisations and charities
local to the area in which w8 operata. ReprosèntatNes of the Local Charities which recewe a donallon ara
invrted lo an afternoon lea to receNe cheques and ihk% ks reported in the local newspapers whlch In lurn
helps to raise awaren8ss of our Charity. In addrtfvjn. donairons have been made lo Masonic Charities which
in turn support many worthy Causes, bjth at a Ioc91 and national18vel.
Futuro plans
It is our intention durlng the forthcomlng 12 months to build on achiev8rn8nts lo date and lo further
a￿ertIse our existence to the general public, ty news repofts, open days, and increased use of our lacilities
by the public. W8 will continue lo maintain the buikling to a high standard and although our refurbishment
programme 1$ complete, we wll. where considered appropriate hJrth8r improve facblities for thc*e masonio
orders and other communty groups which rent the premises from the Charrty.
Flnanclal Rovl•w
Prlncipal Funding Sources
The principal sources of funds of the charitable company wore casual rents, capitation and olher fees from
the various masonic orders and Iheir members who meet at the Masonie Hall, and donations including from
the Reddrtch Masonlc Club.
Investment pollcy
The charitable company's funds are held in curTrnt and dewsit bank accounts to prOt￿t the Capital
invested. Ttt8 current account balancels regulaty reviewed and transfe￿ lo dep)slt made as appropriale.
ReseNes policy
Unrestricted reseN8s, comprising gen8ral and deslgnated reserv8s, at the year-end lotalled £92,76212023
£79,401).
Free reseNes (that is those unrestricted reserves nol repr8serrted by fixed assets) totalled £50,665
al the year.end12023 £38.9751.
The financlal Statements show a designated reserve of £30,0￿ 12023 £30,IXIOI. This i8 a Cyollcal
Maintenance ReseNè which the Directors cortsider is necessary lo cover unforeseen and non-rouline
maintenance of the building because, ahhough a plan of mainlenance ￿ in place the building is old and
unforeseen expendrture can arise at any time. It is therefore considered pnjdent to hold a reserve lo covor
such an eventuality. The remaining reserves need lo be at least £30,￿0 to cover Ihe running costs for th8
next 12 months as the maiorty ot the income from the ChariLable ￿)VIt￿ is recelved in arrears al the end
of the year.
A designated reserve of £6,000 has also been created year to reflect Ihe lund$ ring-fenced by th8
Trustees to award at Its annual Charty Gfft Day.
Restrfcted Flèserves Ibeing reseNes whtch are subject to restrith.ons imposed by the donors) totalled £3,948
12023 £7,825).
Page S

THE REDDITCH MASONIC CHARrrY
(A company Ilmlted by guarantee
TRUSTEES, AND DIRECTORS, REPORT
For the lor the year ended 31 May 2024
Donat￿nS PoI￿Y
Grants lo other eharrtable bc>dies are usually made in response lo a fornial appeal by Ihe Chanty concerned
and usually relale to some special fundraising exercise of a restricted lund nature. In such cIrcum￿anCeS,
the truslees will decide on what SUPPM is to be givèn based on the lrterature fomarded. In the case of
individuals or ref8rrals from civil agencies applications are considered based on written applications er(her by
the indivKlual, a person wishing to support th8 individual, or th8 agency.
The level ol grants made in the year is detennined ty the In￿Me of the year {in the main donations raised by
Fr8emasons and a small amount of investment income) and the level of res8Ne$ required by the trusieos.
Each application is ccMsidered on ks merits. A£ a geneol poI￿Y the aim is to help as many
personslorganisations as possible but larger graffls will b8 considered rf rt le￿ appropriale, such as to enable
a target to b8 mel or to act as a wlmer for matched fundbng.
Prfnclpal Rlsks unc•rtalnlle8
The prlnclpal rlsk to the Charity is a decrease in the number of members of the rnasoni¢ orders me8llng at
the masonic hall and a subsequent loss in in￿rne. 11 k8 pleasing to nole however that in spite of a recent
Increase in members fees, membershlp numbers have increased and are rThi above the k)ng tem average.
R•8pon8lbllltlè8 ol tho Truste•8 and Dlroctor8
The trustees (who are also directors ol The R&ldilch Masonlc Charty for th8 purpose of Charity lawl are
responsib* for preparing the Trustees, Annual Report and the financial slalements in accordance with
appllcable law and Unrted Kingdom Accounling Siandards (United Kingdom Generally Accepting Accounting
Pracli¢el Including FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland"
Company law requires the trustees lo prepaie financial Stsiemenls for each financial year which give a tru6
and fair view of the slat@ of affairs ol the charitable company and of the incoming resources and application
of resources, including income and expenditure. of the charitable company for that P8ricMJ. In preparing those
financ￿1 statements, the trustees are requiied to..
Select a suitable accounting policies and then appty them conSisten￿Y.
Observe the methods and principles in the applicable Charjties SORP (FRS 102)12019).
Make judgements and ￿lMateS that are reasonable and prudent.
Prepare the financial statements on the going ￿ncern bask% unless it is inappropriat8 to presume
Ihat the charitable company will Continue in operation,
State whether appliCa￿e accounting standards have been folkjwed sublect to any malerial
departures disclc6ed and explained in thg financial slatements.
Page 6

THE REDDrrcH MASONIC CHARITY
(A company Ilmlted by guarantso)
TRUSTEES. AND DIRECTORS. REPORT
For the year endod 31 May 2024
The trustees are r8spon$ible lor k8eping proper a¢counlfing records which disck68 Wtlh reasonable accuracy
at any time the ftnancial posrtion of the charitable ￿MpanY and to enable them to ensur8 that the financial
statements comply with the Companies Act 2￿6. They ar8 also responsiblè for safeguarding the assets of
the charitable company and hence for taking reasonable steps for th8 prwention and det8clion of fraud and
other irregulartties.
The linancial statements are prepared in accordance bwth thè sp8cial prcNisions (rf Part 15 of the c￿npanIeS
Act 2006 relating to small companies and in aC￿rdance with the FinanLyal RewKbng Standard applicable in
the UK and Flepubli¢ of Ireland (FAS 102).
Approved by the directors on 31st Oclober 2024 and signed on its behall by:
S J Sutor
Chalr
BJHalr
Sxr¢tary
Page 7

THE FIEDDITCH MASONIC CHARITY
(A company Ilmited by guarantee
INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF
THE REDDrrcH MASONIC CHARrrY
I ￿port to the Charty trustees on my examination of the accounts of the company for the yéar ended 31 May
2024 which are set out on pages 9 10 18.
R•8pon8lblllt108 and ba818 of report
As ihe Charty Irusle85 of the company land ts directors for the purr*)ses of ￿rnPany lawl you are
responsible for Ihe preparabon of th8 accounts in accordance wrth the requirements of the Companies Acl
20061'lhe 2C￿ Act).
Havlno sailsfled myseti that the accounts of the company are not required to be audtt&J under Part 16 of the
2006 Act and ar8 eligible for independeni examination, I report in respect of my èxaminatron of your
company's accounts as carried out under sectK)n 145 of Ihe Charities Act 2011 1'lh8 2011 Act'}.In carrying
out my examinaiK*n I have followed the Directions grven by the Charrty Commlssion under Section 14515llbl
ot the 2011 AGt.
Ind•pondonl •xamln?r'8 8tstom•nl
I have compl8t&J my examlnaiion. I confirm that no mattefs have come to my attention in ￿nneCtIon wr(h the
examination giving me cause to b￿16¥0 that in any mat8nal respecl:
a¢￿Urrtin9 records were not kept In respect of the ¢ompany as required by section 386 of the 2C(J6
Act., or,.
the a¢o￿nts do not accord wittt those records,. or
the accounts do not comply with the acoountr.ng requirements of SeCt￿n 396 of the 2006 Act other than
any requirement that the accoLbnts give a 'true and fair vvaw, which is not a matter considered as part of
an independent examination.. or
the accounts have not been w6pared in aC￿rdance with the methc%J$ and principles of the Ststement
ot Recommended Practice for accounting and Teporting by charities applicable to charities preparing
their accounts in accordance with the Finan¢ial Reporting Standard applicable in lh8 UK and Republic
of Ireland IFRS 1021.
I have no concerns and have come across no other matters in connection wrth the examination io which
attention should be drawn in Ihis report in order lo enab18 a proper understanding of the accounts to bé
reached.
Melissa Godwin ACA ACCA
The Richards Sandy Partnership Ltd
Thorneloe House
25 Barbourne Road
Worcester
WF11 1RU
Dated il-ii. Z4
Page 8

THE REDDrrcH MASONIC CHARrrY
(A company Ilrnlted by guarantee)
STATEMEiif OF FINANCIAL ACTMTIES
Oncorporatlng the Income and expendlture account)
For Ihe operntlng year ended 31 May 2024
Unrestrlcted Restrlcted
fund8
fund8
2024
Totsl
21)23
Totsl
INCOME AND ENDOWMENTS FROM
Donatlons, leoac18S, and gffts
13.927
9,335
23.262
19,534
Charitsble actlvhl88
27.328
27.328
23,621
Income from Investm8nts
1.432
1,432
334
Totsl Incomlng r••our¢•8
42.687
9,335
52,022
43,489
EXPENDITURE ON
Charltable a￿￿trIeS
29.326
13,212
42,538
33,548
Total oxpendltur•
29.326
13,212
42,538
33,548
Not Oou) I profflt lor th• yMr
13.361
13,87n
9,484
9,941
R•¢onclllatlon of fund8
Fund balances al the beginning of the year
79.401
7,825
87.226
77,285
Fund balanc•• at th• ond ol year
92,762
96,710
87,226
The glatement of financial athitties Includes all gains and h)sses in the year. Al Incomlng resources and r8sources
expended derive from contlnuing op8ration8.
Tho notes on pages 12 to 18 fom part ol ihese finan¢lal statements.
Page 9

THE REDDrrcH MASONIC CHARrrY
IA company Ilmlted by guarantee)
BALANCE SHEET
Company NuMber.07492￿1
A8 at 31 May 2024
2024
Note
Flxed a8Ut•
Fixtures & ftttings
Heritage assets
5.521
9,850
6,097
Currnnt a880ts
10,426
Oebto
15,805
10,721
Cash at bank and in hand
77.720
69,581
93,525
80.302
CredStorn: amounts falling due wtthln
one year
10
{2,912)
13.502}
Not curmnt a88•t8
J.613
76.800
Total a88ot8 la88 1lablllll08
96,710
87,226
Unr08trlct¢d funds
G8ngral
Dgsignated
11
11
56,762
49.401
92,762
79,401
Rostrlcted fund8
12
7,825
Total funds
,710
87.226
The directors, staternenls required by Section 475 {21 and13} are shtywn on the following page 11 whlth foms
part ol this Balance Sheet.
Page 10

THE REDDrrcH IAASONIC CHARrrY
(A company Ilmlled by guarantso)
Balaneo Shè•t Icontlnue
AS al 31 May W24
In approving th8se financial ststements as trustees of the ￿MpanY we hereby c4)nfim:
a) that for the year ended 31 May 2024 the company was entitl&J to the eXem￿on wnferred In Secfjon 477 of th8
Companies Act 2006:
bl Ihat no notlce has been dewsited at the reglster8d ollk8 of the company wrsuant to Section 476 requestlng that
an audr( be ￿nduCt￿ for the year ended 31 May 2024 and
cl the trustees acknowledge their responsibilities for..
11 ensunng that the Company keeps a￿oUntIng records which I￿)Mp￿ with Sectkjn 386 and 387. and
21 pr8parSng financial stalom8nts which give a true and lair vi8w ol the state of the affairs of the company as at the end
ol the financial period and of rts profit or loss for the periiKI end8d in a￿)rdance with the requirements of Sections 394
and 395 and which otherwise comply wrth th8 provisKsns of the Companies Act relating to financlal statern8nts, so far
as applicable to th8 company.
The financ&ql stalements are prepared in accordance with the special provisions of Part 15 of the Compani85 Act 2006
rèlatlng lo small companies and in aco)rdanc8 with FRS 102 and the Charfties SORP IFRS 1021120191.
Th8 Ilnanclal statements wer8 approved ty Ihe Board on 31st October 2024 and signed on behalf by..
S J Sutor
Chalr
A W Walker
Dlroctor
Page 11

THE REDDrrcH MASONIC CHARI
cornpany lirnit8d by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
lor the op•ratlng year ended 31 May 2024
Staivtory Inforn)atlon
The company is a prwate company registered in England & Wales and i8 limlled by guarantee and does not
have a share capital. Chartty Commission Flegistrafy'on Number 19 1140138.
Every member ol the Company undertakes to conlribute to the assets ol the company in the ev8nt of its b8ing
wound up while he is a momber, or wrthin one year aft￿ he ¢8ases io b8 a membei. for payment of the debts
and liabilities of the company contracted beforg he ceases to be a member, and the ¢05ts, charg8s, and
expenses of winding up, and lor the adjustment of th8 rights of the contribulories among thernse￿es such
amount as may be required. not exceeding £1.
Accountlng polklos
The following accounting pdicies have been appli￿1 conskstentty in de￿Ing with items whlch are considered
material In relation to Ihe financial statements.
Ba818 ol pr•parallon
The ffinanclal ststements of the chantable company, which is a public benefit gnlity under FFIS 102 have been
prepared in accordance wrth the Charities SORP IFRS102} 120191 Accounting and Reporting by Charlties..
Stslemeni of Flecommended Practice applicable lo Charrtie$ preparing their accounts in accordance wrth the
Flnancial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 102lleffectNo 1 January
20191.Financial Rep)rting Stsndaid 102 -The Financial RetM)rting Standard applicable in the UK and Republic
of Ireland and the Companles Acl 2(K6.
These flnanclal statements have been prepared under the hkstorical c08t convenllon.
The a¢￿trnts ar8 prepared In sterling, which the lunctional currency of the Charty. Monetary amounts In
these flnancial Slalements a￿ rounded to the neares1 E.
Under the Charilies SORP IFRS 102112019). there is no requirement for the charitable wmpany lo pr8par8 a
cash flow sta18ment on the gn)unds that rt is 8 large Charrty.
Re8trlct8d funds
estrlcted fvnds represent donations which are suty'ect to restriction8 on their expenditure impased by the
donor through thè terms of an appeal.
Unrestrlcted funds and deslgnated lunds
Unrestricted funds repres8M funds that are expendable at the discretion of the Board in Ihe furtherance of the
objects ol Ihe Charlty. Such fijnds may be held to finan￿ l)Olh working capital and capital investment.
Designated fvnds are those funds which are unrestricted in nature, tMJI which have been degignatgj by the
Board to be used in a particular manner.
Incomlng resources
All incoming resources are included in the Statement of Financial Activr(ies when the Charrtab￿ company is
entrtled to the in(x)me and the amount can be quantthed with reasonab￿ a¢¢uraGy. The followin9 specific
policies are applied to particular categories of income.
Page 12

THE REDDrrcH MASONIC CHARITY
(A company Ilmlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
for the operallng year end•d 31 Mty 2024
Voluntary income by way of grants linclLKling govemment grants in relation to Covid 191, donations and
oifts Ls included in full in the Stsiement of Financ￿1 ActNitie$ when re¢ewable. Grants where 8ntitlemenl is
nol condrtional on Ihe delwery ol a specthc performance by the charltable ￿rnPany ar8 recognisgd when rt
becomes uncondilionalty 8nlttled to the grant.
Donated semces and laciltties are included at th8 v￿u8 to the Charty where this can be quanlified. The
value ol Serv￿88 provid&J by volunteers has not been included in these accounts in line wrth the SORP
IFRS 1021.
Re$￿Te•S •xwnded
Expenditure is recognised on an accruaL8 basis as a liabilty is incurred.
Charttabl8 expendrture comprlses th08e t#)sts inwrred by the charftabl& c¢)mpany in the delivery of rts activitles
and seNices for its b8neficiarie$.
Governance costs include Ihose cthts associated wilh meeting the c(msthutional and statutory requirements of
the charitable company and Include audbt fees and costs linked to the strategic managem8nt ot the charrtable
company.
All costs are allocated between the expenditure categones of the Stat8ment of Financial ActNities on a basis
designed to reflect the use of iho resour￿. Costs relab.ng to a parts'cular actNty comprise both costs that can
be allocaled directly to such actNrti88 and those costs of an indirect nature necessary to support them.
Tanglbl• flx•d •••018 and d•pr•elatlon
Tangibl8 fSxed as8ets are 8tated ai c08t le&8 depreciallon.
D8preclation 18 provlded at rate8 Calculated to write off the cost of fixed assets, less their estimatsd residual
value, over their expected usèfijl INes on the fdlowing bas85:
Fixture$ and equipment
- 20% straight line
Herltage A88•ts
Herrtage collection assets hehj by the Charrtable Company are capitali8ed In the balance sheel unless
rgliable informatR?n about cost is unavailable or where there wouhj be SIgn￿¢an1 costs Invofved In
obtaining a valuation. Items purchased during the year are shown at note 8 to the accounts and the
charitable company maintains a register of all ac4ulsitK)ns. Herttage Collection assets are not
depreciated sin¢0 their king lile and high residual values, supported by the congeNation aotivities of the
charitable company, mean thal any depreoation would be imma18rial. ￿ is the view of the Board thal the cost of
obiaining a valuation of rtems already held or donaled during Ihe year is likely to be significant and would
outweigh the benefits of undertaking such an exercise and, inconsequence, these items are not capitalised.
Page 13

THE REDDITCH MASONIC CHARrrY
(A company Ilmlted by guarantee
NOTES TO THE FINANCIAL STATEMEKrs
For the owratlng year end•d 31 May 2024
Flnanclal In8lrumonts
The Charty has elected to apply the provIs￿nS ol S8Cth)n 11 '8asic Financial Instruments. and
Sethion 12 '01her Flnancial Instruments Issu8s of FRS 102 to all of its financial instruments.
Financial instruments arè recognlsed when ihe Charity becomes paty to contractual provisions of
the instrument.
Financial assets are offset. wrth the n81 amounts presented in the accounts where there 1$ a legally
enforceable right to set off lh& recognised amounts and there is an Ini8niion to settle on a net bas
or to realise the asset and Settle th8 liabilty Simuifaneousty.
Baslc flnan¢lo1 Instrumonls
Baslc linancial instruments are inrtially recogni5￿ at transac￿On price and subsequently carried at
amortised cost using ihe effective int8rest methcKI.
Dorncognltlon ol flnanclal agsets
Flnanclal assets are derecognised onty when the ￿ntraCtual rights to the c46h flows trom th@ asset
expir8 or are settled.
D•rèeognltlon ol flnanclal IlabllHI••
Financlal liabllities are derecognise(J when th8 Charty's LX*ntrathual obligations expire or are
discharged or cancelled.
Tru8t••8 R•munerallon and other boMIIt
Th8 trustees did nol rec&Ne any remuneratson or any benefil durlng the year, nor were any expenses
reimbursed.12023 Nil)
The Charrty did not undertake any Iransaction in which a trustee or oJnne¢ted person had a material
inter85t.
Donallon8 Legacle8 & Glfts
Consist of,
2024
2023
Reslricled
9.335
Unrestrici6d
11,919
Unrestricted
9,589
Donations
Glft Aid
8,647
Page 14

THE REDDrrcH MASONIC CHARrrY
(A company limlted by guarantee)
NOTES TO THE FINANCIAL STATEMEKrs
For tho 0￿ratIng yoar ended 31 klay W24
Income from Chartlablo Actlvltles
2024
2023
Charges lo Masonic Orders and other users
ol the Charty's wemises
Masonic Grarrts
25,828
23,621
Chwltsble Actfvllle8
These costs relate lo the upkeep. maintenance and running exp8nses of the Charity's premises
together wlth donations and orants made.
Charltabl• a¢tlvltl•• •xp•ndltur•
R••trlct•d Unre¥trl¢t•d Ro•trlclod Unrestrld•d
2W24
2024
2023
t)onattons to Charrtable institutions
Light and h8at
Rates and watsr
Telephone
Insurance
Cleaning
Repalrs and renewals
Depreclallon
Examlnallon fee
Sundry expenses
13,212
2,052
3,959
4,162
854
3,827
3,307
5,741
4,329
750
10,168
314
3,584
137
699
3,555
5,757
3.871
4,395
714
Donatlons conslst ol-
Grants of £500 and below lo
Charities 12 12023 181
Masonlc Charltable Foundation
Dlsabllty Support Project
Prlmrose Hosplce
Touchstones
Emity Jordan Foundation
Acorns Childron s Hospice
Greyhound Trusl
MarJJlar Society
Reddrtch 1* rèspondérs
Isaac5 Foed Bank
Balchley Support Group
2.817
1,502
1,998
1,469
1,790
2,052
4,568
3,080
314
694
1,221
605
1,472
750
784
212
14
Further dgtaiL% conceming donations to inststutKsns can be f(xJnd in the Trustees R8POrt on page 5.
Page 15

THE REDDITCH MASONIC CHARI
(A company lirnlted by guarantO0)
NOTES TO THE FINANCIAL STATEMEirrs
For tho op•ratlng year ended 31 May 2024
Avornge numbei of employees
The avgrage number ol employees during the year was Nil12023 Nill-
Tanglble Flx•d A88et8
Co•t
Ai 31 May 2023
Additions
A131 May 2024
Flxtur•• & FIWng• H•rltsgo A￿ts Tolal
48.068
576
48,644
Dèprnclatlon
Al 31 May 2023
PTov#Yed for year
Al 31 May 2024
38.218
38,218
42
Not book valu• at 31 Mty 2Q24
N•t book valu• at 31 May 21
The cost of the H&ritage Assets has not changed over ihe last fNe years.
D•blor•
2024
23
User charges receNable
Loan
DonalDns
9.055
5(KJ
4.221
500
10
Credltor•
Examinalion fee
Sundry accrual$ and deferred income
800
800
Delerred income of £533 relates to incom8 I￿Ned during the current year reLgting to fvture periods
12023 £533).
Page 16

THE REDDrrcH MASONIC CHARrrY
{A company 11m1t￿ by guarantso)
NOTES TO THE FINANCIAL STATEMENTS
For the oporallng year ended 31 May 2024
11
Movemont In Funds
Balance al
31 May 2023
Incomlng Re80urce8
Balancè at
Resources expended Tran8l0r8 31 May 2024
D•slgnated fund8
Contingency Fund
Charty Grants Day Fund
6.CQO
6.CwJO
Qonoral fund8
49.401
42.687
129,326)
16,CQO) 56,762
R••lrlct•d lund8
7,825
9.335
113,212)
3,948
87,226
52.022
142,538)
96,710
Comparatlv•8 for mov•m•nt In fund•
Balance at
31 May 2022
Incomlng Ro8ourcè8 Tran81•rn Balance at
Ro8ourc•8 w)ènd•d
31 May 2￿23
O•$lgn8t•d fund#
Conllngency tund
10.0(KI
20,000 30,000
G8neral funds
59,237
40,922
{30,7581
120,fJXI) 49,401
R88tricled funds
8,048
9,945
{10,1681
7,825
77.285
50,867
140,926)
87.226
The purpo88 of the Deslonated fijnds is noted in the Trustees report.
12
Re8trlcted Funds
Restr￿ed funds relate io dona￿On Inco￿ collected from members ol Masonic Orders lor the specific purwsg
of ftjnding donab'ons by Ihe Chanty to specrfic institutions. As no single collection is signth'cant in the context of
these accounts, no fvrthw anatysls i8 g￿en.
Page 17

THE REDDITCH IAASONIC CHARrrY
(A ¢ompany limit•d by guarantso)
NOTES TO THE FINANCIAL STATEMEpirs
For th• operatlng year endod 31 May 2024
13
Analy818 of net a88ets betw••n lund8
Fund balances as at 31 May 2024
nT
Tangibl? fixed assets
Cash at bank
Deblors
Credrtors
6,097
73,772
15,805
6,097
77,720
15,805
3,948
92,762
3,948
96,710
14
Op•ratlng lease
On 7 November 2023 the Chatity entered into a 25-y8ar lease of premk8es al Easemre Road, Reddttch tor
which It pays a peppercom rent.
15
Caplt81 commltments
There were no c8pilal commrtments al the year ar￿.
Rolatod Partl•8
All the Director Trustees are Membe￿ of ono or more Masonic Orders which pay user charg8S to th8
charitable company for the use of the premises leased by it.
Trustees made unr8*ricted donalions to the Charty totalling £1.799.12023 £634).
18
Page 18