THE REDDrrcH MASONIC CHARrrY
(A company Ilmlted by guaranteo)
TRUSTEES, AND DIRECTORS. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAA ENDED 31 MAY 2025
Company No: 07492091
Chwlty No: 1140138

THE REDDITCH MASONIC CHARrrY
{A company Ilmlted by guarantw)
CONTENTS
Pag?
Tru8t•O8' and Dlrector•' Report
Indepond•nt Examln•Vs Report
Statomont of Flnancl81 Actlvltl••
Balance Sho•t
10-11
Not•8 lomilng part of FIn￿ClaI Stat•m•nt•
12-18

THE REDDrrcH klASONIC CHARITY
(A company limited by guarantoo)
TRUSTEES, AND DIRECTORS, REPORT
For the year ended 31 May 2025
The trustses who are also directors of the Chartty for th8 pufFM)S8s of the Companies Act 2006 present their
rewrt with the financial ststements of the Charty for the year ended 31 May 2025.The tnjstees hav8
adopted the provisions of Accounling and Reporting ty Charities.. Stsiemenl of Recommended Practice
applicable to charities preparing thèir accounts in accordance wilh the Financ￿1 Reporting Standard
applicable in the UK and Republic of Ireland IFRS 102) (effective 1 January 2019}-
Referonco and AdMlnl8tratI￿ Inforniatton
Charlty namo
The Reddltch Masonlc Chadty
Charlty Reg18tratlon Nufflb•r
1140138
Company numbor
07492091 Ilnwrporat8d in England and Wal881
R•gl¥t•red offlc•
21 Easemore Aoad
Reddf(ch
Worc8St8rshire
B98 8ER
Tru8t0•8
S J Sutor- Chair
BJHair
A W Walker
S Beckett
K Childress
S Walker
R Bennett
G Cardy
P Buck
M Harris
K Roberts
L Francis
M Semens
A Langley (Deceased 17 November 20241
Independent Examln•rs
The Richards Sandy Partnership
Thorneloe House
25 Barbourne Road
Worcester WR1 1 RU
Bonk
HSBC plc
275 Stratford Road
Shirfey
Solihull
Socretary
BJHair
Page 1

THE REDDifcH MASONIC CHARITY
(A company Ilmlled by guarantee)
TRUSTEES, AND DIRECTORS, REPORT
For the year ended 31 May 2025
Structurn, Gov•manco and Management
Governing Document
The charitsble company Is limlted by guarantee wrth no share capital. It Is governed by its Memorandum and
Articles of As50ciaticN).
The charitable company was incorporated on 13 January 2011 and was r8gtsi8red as a Charty on 1
February 2011.
R8crurfm8nt andAppointm8nt of Dlrectors
The Fledditch Masonic Chanty has a Board of Direclors consistlng of 4 NominalNe Directors appointed by
thè subscn'bing members of Seymour Lc¥Jge No 2841. Ipsley Lodge No. 6491, Bordesley Abb8y Lodge No.
4495, and Forge Mill Lodge No. 9658 together wrth r￿t more than 11 other directors. The Board meets
quarterty and is responsible for the strategic direc*on and psicy of the Charty. Al present the 8oard has 13
mambers trom a vanety ol profess￿nal bad(grwndg relevant to the work of the Charity.
The Dlr8ctor8 ol the charitable company who seNed during Ihe p8ru)J and up to Ihe date of thls report are
sel out b810w'.
S J Sutor - Chair
B J Hair- Secretary
A W Walker . Treasurer
S Beckett
K Childress
S Walker
R Bennett
G Cardy
P Buck
M Harris
K Roberts
L Francis
M Semens
A Langley (Deceased 17 November 20241
S Sutor, S Walker and S Beckett retired by rolation and being eligible offered themsefves for re-election and
at Ihe AGM and were reappointed to the Board.
Clause 55 of the Articles of A8xxiath)n provKle th8 directThs wilh third Fwty irKJemnty trni8ions.
Trus18e inductton and training
New Board members receive an induction into the work and finances of the Charty and a welcome from lh8
Chair on appointment.
Page 2

THE REDDrrcH MASONIC CHARrrY
(A company limlted by guarantee)
TRUSTEES. AND DIRECTORS. REPORT
For the year •nd•d 31 May 2025
Risk manag8m8nt
The financial assets ol the chartsble company arè inv8Sted in bank tsjrrent and deposit accourrts. The Board
is of the view that the current investm8ni profile has a minimal risk for the charrtable company. The Directors
cx)nsider other rlsks associated with the charrtable company and ensure that there is an adequale control
environment io mitigate them Ihrough the practice of fi're and hearth and saf8ty risk assessment and
monitoring. Financial protocols have been esIabl￿h8d, and insuranc8 polici8s are held to protect the
Charity's assets and users of the Charty's facilitses.
Org8nisational Structure
The day-to-day management of ac￿vr[leS is Supe￿Is8d by various members of thè Board. In addition, the
charitable company is supwrted In Its Work by volunteers who are members of the various masonic orders
whlch meet at the Masonic Hall.
OblKtlve8 and Actlvltl•8
The Charty's purposes as s&t out in the obj'ects contained in the company's memorandum of associal￿)n are..
111 For the public benefft to preserve and maintaining th8 Struclur& and fabric of Ihe Masonlc Hall. 21
Eas8rnore Road, Reddttch. Worcestershire.
121 To advance the education of the public in the princlples of Freefflasc￿ry In particular. but not 8xclusively.
by the establishment ol a Masonic Herrtage Centre.
131 To make grants and donations to indwKluals, organisations, and other charrti8s for the publlc benef4t lo
relieve povety, sickness, flnancial hardship. and social exclusion.
Publlc benefft
The Board has referred to the advice contained in the Charity Commission's general guidance on publi
benefit when Teviewing Ihe ¢harilable company's aims and objectives and in planning ils future activilies. In
particular the 8oard considers how planned activities will contribute to Ihe aims and objectives rt has set.
Achievements and Perfom7anc8
(i)
For the public benefft to preserve 8nd m8intain the structure 8nLI fabr￿ of the mason￿ Hall, 21
Easemor8 Road, R6dditch, WorcestershKe
The Masonlc Hall. 21 Easemre Road, Redditc*, was constDJCted in 1908 by John Johnson and was
fom)erly Occupied as a Unionist Club. Although the building is quite plain and severe in design it has been
little attered and forms a good group wrth the adjacent Baptist Church and Sunday School whKh are
conlemporary in dale and built ot similar maleria15. The building is inc4uded in a schedule of t￿lIdIn￿$ of local
interest compiled by Ihe Reddtlch &yough Council.
Page 3

TrIE REDDrrcH MASONIC CHARITY
{A company limited by guarant¢o)
TrUSTEES' AND DIRECTORS. REPORT
For tho year endod 31 May 2025
A 5-year plan lo relurbish the Masonic Hall was completed in 2023 wtth all work being carried out In a style
commensurate wtth the age of the building. Ongoing maintenance and repairs ar8 Carl￿ wt as and when
n￿eSSary.
During the year to 31 May 2025. 70 Masonic meelings were held attended coll8Ctivety by over 2.400
rsons. The Hall has also been used through¢>Jt the period by a nUmtr￿T of community groups for meetlngs
etc. In addition, the car park ha8 been used by guests attending weddings at the adjacenl Registry Office.
21 To advanc8 th8 education of the public In th8 iylncw of Fr6em8sonry ￿ p8rtKular, but not exclusfv8ty.
by th8 establishment ola Masonic H8ri18ge Centre.
Facllltl08
The Heritage Centre now ha$ an enviabl8 cx)IleclHM of masonic artefacls on dlsplay, both in the museum
room as w811 88 in Ihe bar and other public areas. They Comprise of masonlc jewels, regalia, pottery,
glassware, and silverware togeth8r with a considerabl8 number of bcoks and iecords relating to
F￿emas0nry arKI the hi$lory of the Masoni¢ Provinces of Worcestershire and Warwickshire. Many of th8
artefacts are on p8rman8nl loan Irom Ihe Warwiekshire Provinc￿1 Library and Museum IWPLMI and the
Worcestershire Masonic Museum and we are grateful for their SUPFQrt. Th8$8 art8lacts ar& ol considerable
lirrepla¢eablel value and are ot signilfjcant inteiest not onty to Freemasons but also to Ihe g8neral public.
Acqu181tlons
Addilions to the collecrions Continued to b& made in the year through generous donatknis from Freemason8
and their lamilies for which the Board is most grateful.
Gukle
The 'Guide to the Heritage Centre and its Artefacts" is Upda￿ on a regular bas￿ to reflect addr(ions to the
colle¢tion and changes to Ihe dlsplay8.
Ralslng awaren•s8 ol the ¢ollectlon8
The museum has t*en open at each masonic me8ting held at th8 Herttage Centre and ¢2300 persons have
had the opportunty to view rt5 conlents. In addit#)n. others have had the same opportunty when the Centre
has been open to the public.
Web Slt•
Chjr web srte is currently under reconstruthon and will be made available to members of the publi¢ as soon
as the redesign has been completed. The web srte will contain details of our Heritage Cenlre together wf(h a
brief history of Freemasonry in Redditch and news ttems.
Pag• 4

THE REDDrrcH MASONIC CHARrrY
(A company limlied by gu¥ranto8)
TRUSTEES. AND DIRECTORS, REPORT
For the for the year ended 31 May 2025
3) To mak8 grants and donations to indNk*u8ls. organisath)ns, and other charrfies for th8 publK benefit ro
relieve wv8ty. 8￿kne&s. financial hardshp. and socialexcknslon.
A Charitable donatlons sub-committee has been esiablished which examines applTrcat￿ns for grants and
donations and makes recommendations to the 8oard. During the year, Ihe Charity has made grants and
donations totalling £48,62312024 £15,2641- Emphasis has been on supporting organisations and charitie5
local to the a￿a in which we operate. Represenlatwes of the Local Charrties which receive a donation ar8
invrted to an afternoon tea lo receive cheques and Ihis is reported in the local newspapers which in turn
helps lo raise awareness ol our Charity. In add[t￿n. donations have been made to Masoni¢ Charitses whi¢h
In lum support many worthy causes, both at a local and national level.
Future plon8
11 is our intention durlng the forthcoming 12 monlhs to build on achievemènts lo date and to bjrther
advertlse our exlstence tr) the general public. by news reports. open days, and increased use of our facilities
by the public. We will continue lo maintain the building to 8 high standard and atthough our r6furbishment
programme ts complete, we will, where considered appropriate further improve facilrties for those masonic
orders and olher communty groups which rent lh8 premkses from the Charty.
FSnanclal Revl•w
Principal Funding Sources
The principal Sources of funds of the charitable company w8re casual rerrts, capitstion and olher fees from
the various masonic orders and their members who meel at the Masonic Hall, and donatlons including from
the Redditch Masonic Club.
Investm8ntKK)licy
The charitable company's funds are held in current and deposit bank accounts lo protect the capital
Invested. The current account balance is regularty reviewed and transfers to deposit made as appropriate.
ReSen￿S policy
Unrestricled reserves, comprfsing general and designated reserves, at th& year-end total￿1 £103,76712024
£92,762).
Free reserves Ilhat ss those unreslrict8d reserves not represent￿ by fixed ass8ts1 totalled £70.932
al the y8ar-end12024 £50.6651.
The financial Ststements show a designated reserve of £50,OCQ (2024 £30,0001. This is a Cyclical
Maintenance Reserve which the Directors consider is necessary to cover unforeseen and non-routin8
maintenance of the bvilding because, athough a plan of maintenance is in place the building is old and
unforeseen expendrture can arise at any time. It is therelore considered prudent to hold a reserve to Gover
such an eventualty. The remaining reserves need to be al least £30,000 to c¥)ver the running costs for the
next 12 months as the malorty of the income from the Charrtable Activttses is receNed in arrears at the end
of ihe year.
Flestricted Fleserves {being reserves which are subject to restrictwjns imp)sed ty the donors) lotalled £2,033
12024 £3,9481.
Page 5

THE REDDrrcH MASONIC CHARrrY
{A company Ilmlted by guararrto0)
TRUSTEES. AND DIRECTORS. REPORT
For the lor the year ended 31 May 2025
Don8tions Policy
Grants to other charitable bodi8s are usualty made in response to a formal appèal by the Charty Concerned
and usually relate to som8 special fvndraising exercise of a restn.cted fund nature. In such circumstances,
the trustees will decide on what support is to be given based on the literature fotwarded. In the case of
individuals or referrals from CNII agenc￿ applications are considered based on wntten applICat￿n8 eith8r by
the Individual, a person wishing to $upwrt the IndNidual, or thè agen¢y.
The18vel ol grants made in the year is determined by the inc4)me of ihe year lin the main donauons ralsed by
Fre8masons and a small amount of investment income) and the level of reserves required by th8 trustees.
Each application is CLMsidered on ts merts. As a general wlicy the aim is to help as many
personslorganisations as possible bul larger grants will be oonsidered rf rt tell appropriaie, such as lo enable
a larg81 to be met or to act as a primer tor matched lunding.
Prlnclpal Rl8k8 and uncertalntl••
The principal risk to the Charty is a decrease in the number of m8mbers of the masonic orders meeting al
the masonic hall and a subsequent loss in income. It ￿ ￿eaSIng lo note however thai in spite of a rgcenl
ncrease in members fees, membership numbers have In￿e&s8d and are now above the long ierm average.
Rè8pon8lbllltlè# of tho Tru81898 and Dlrgdor8
The trustees (who ar8 also directors of The R&Jdilch Masonic Charity for the purpose of Charity lawl are
responsible for preparing the Trustees, Annual Report aTrJ the financial stslements in a¢¢ordance with
applicable law and United ￿'ngdoM Accounting Standards (United Kingdom Generally Accepts'ng A¢¢ounling
Practice) in¢luding FRS 102 The Financ41 ReF4Jrting Slandard appI￿able in the UK and Republi¢ of Ireland
Company law requires the trustees to prepare financial staiements for each financial year which give a true
and lair view of the stste of alfairs of the charrtablg company and of the incoming resouices and application
of resources, including income and expenditure. of the charhable company for that ￿TiO￿. In preparing those
financial stslem8nts, the trustees are required to..
Sglect surtable accounting Folicles and then apply them consi8tenty.
Observe the methods and principles in the applicable Charities SORP IFRS 1021120191-
Make judgements and estimates that are reasonable and prudent.
Prepare the financial statements on the going concem basis unless it is inappropriate lo presume
Ihat the charitable company will contt.nue in operalb)n.
Slate whether applicable accounting standards have been followed subleth io any mterial
departures disclosed and explained in the financkql statements.
Page 6

THE FIEDDrrcH MASONIC CHARrrY
(A company Ilmlted by guarantee)
TRUSTEES. AND DIRECTORS, REPORT
For the year ended 31 May 2025
The trust8es are responsible for keèping proper accounling records which disclose wrth reasonable accuracy
at any time the financial posrtion of the charitable company and to enable them lo ensure ihai Ihe financial
statements comply with the Companios Act 2006. They ar8 also reswnsible for safeguarding the assets of
the charrtable company and hence for taking reasonable stsps for the prevention and detection of fraud and
other irregularrt18S.
The financial stalements are prepared in aecordance with the special provisths of Part 15 of the Companiès
Act 2006 relating to small companies and in accordance wilh the FinanL>al Reporting Standard applicable in
the UK and R8public of Ireland IFRS 102).
Approved by the direc*ors on Septsmb8r 2025 and signed on its behatl by:
S J Sutor
Chalr
BJHalr
S•er•tsry
Page 7

THE REDDrrcH MASONIC CHARftY
(A ￿rnpanY Ilmlled by guaranto•)
INDEPENDEpif EXAMINER'S REPORT TO THE MEMBERS OF
THE REDDITCH MASONIC CHARITY
l leport to the Charty tnjstees on my examinatK)n of the acc¥JJrrts of the company for the year ended 31 May
2025 which ale set out on pages 9 to 18.
R08pon81bllltlo8 and bas18 ol rnp(xt
As the Charity trustees of the company {and its directors fot the purwses of ￿rnPany lawl you ar&
responsible lor ih8 preparation of th8 accounts in accordance with the requiremerrts ol the Companles Act
21)061'the 2006 Act).
Havlng sai1￿8d myself that the accounts of the company are not requlred to b6 audited under Part 16 01 the
2006 Act and are eligible for independent examination, I rewt in respect of my examinabon of your
company's accounts as carried out under $8th"on 145 of the Charibes Ath 2011 1.the 2011 Act'l.In carrying
out my examination I have followed the Dire￿￿nS given by tho Charity Commlsslon under seth'on 14515llb)
of the 2011 Act.
Independont examln•r'8 8tat0ment
I have compl8led my examination. I confimi that no matters have come to my attenikjn In conn8CtKJn with the
examination giving m8 cause to believe that In any mateiial respe¢l.'
accounting records were not k8pI In f&spect ot th& cimnpany as required by 88don 386 of the 2C(J6
Act,. or.
the accounts do not accord wrth those records.. or
the accounts do not compty wrth the accounting requlrements of So￿l0n 396 of the 2006 Act other than
any requirement that the accounts 9ive a 'true and fair vw/ which is not a matter ¢on5idered as part of
an independent examination.. ¢y
the accounts have not been pr8pared in accordance wrlti Ihe methods and principles of the Stalem8rrt
of Recommended Practice for accounbng and reporting by charrties applicable to charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic
of Ireland IFRS 1021.
I have no wncerns and have cxjme across no other matters in connection with the examination to which
attentron should be drawn in this reF()rt in order lo &r￿le a proper understanding of the accounts to be
reached.
Melissa Godwin ACA ACCA
The Richards Sandy Partnership Ltd
Thorneloe Hryjse
25 Barbourne Road
Worcester
WRI 1RU
Daled Zl. l¥.ZQlS .
Pag• 8

THE REDDtrcH MASONIC CHARrr
(A CoMp￿Y Ilmlted by guarantee)
STATEMEprf OF FINANCIAL ACTivmES
Oncorporatlng the Income expendlture account)
For the operaung year ended 31 May 2025
Unregtrfcted Restrlct•d
funds
ftmd8
2025
Tolal
2024
Total
Nole
INCOME AND ENDOWMEKfs FROM
Donations. lega¢ies. and gifts
17,312
33,208
SO,5￿)
23,262
Charrtable act￿￿￿e3
29,638
29,638
27,328
Incom8 from Inveglments
2,163
2,163
1,432
Tot81 Incomlng ro8ource•
49,113
33,208
82,321
52,022
EXPENDITURE ON
Charrtab18 actNr(ie8
38.108
35.123
73.231
42,538
Total expondFlur•
38,108
35,123
73,231
42,538
Net 0080) I proflt for th• y•ar
11.005
11,9151
9,484
R•conclllatlon of fund8
Fund balances at the beglnnlng of the year
92,762
3,948
96,710
87.226
Fund balan¢e8 al tho ond ol yw
103,767
2,033
105.8
96,710
The statement of ffnancial activitles includes all galns and K￿e5 in ihe year. Al incoming resources and resources
expended derw8 from continuing operations.
The notes on pages 12 to 18 form part of these financial ststements.
Pago 9

THE REDDITCH MASONIC CHARITY
(A company Ilmlted by guarante¢l
BALANCE SHEET
Company Number:07492091
As at 31 May 2025
2(125
Not•
Flx•d 888•ts
Fixtur88 & fitting5
Heritage assets
2.259
57
2.835
5,521
Current a•8¢t8
6.097
Debtors
7.852
15,805
Cash at bank and In hand
97,066
77,720
104.918
Crodllor8: amounls falling due wthin
one year
93,525
10
(1.9531
12,9121
Not current a81¢18
102,965
),613
Total 088Ot81•$8 Ilablllll08
105,8Tr1
96,710
Re8•rvoi
Unr•strlcled fund8
General
Des￿nated
$3.767
50.oc
56,762
36,000
103,767
92,762
Re8trlctod fund#
12
2,033
Tolal funds
105.800
96.710
The directors, statements required by Section 475 {21 and (3) are shown on the following page 11 which forms
part of this Balance Sheet.
Page 10

THE REDDrrcH MASONIC CHARrrY
{A company Ilmlted by guarantee
Balance She•t {￿ntInU•d)
As at 31 May 2025
In approving these financial ststements as trustees of the company we hereby confim..
al thai for the year ended 31 May 2025 the company was enttil&J to the exemption conferred in Section 477 of the
Companies Act 2006..
b} that no notice has been de￿$VIed at the registered office of the company pursuant to Section 476 r8qU8Sting that
an avdrt be conducted for the year end￿ 31 May 2025 and
¢1 the tN5te8s acknowledge their responsibilities ft>r:
11 ensunng that the company keeps aCCC￿nI1n9 reLX)rds which comply with Section 386 and 387. and
21 preparing financial statements which glve a true and fair view of the stsle of the affairs of the company as al the 8nd
of the financial period and of rts profil or loss for the period ended in acojrdance with Ihg requirements of Sections 394
and 395 and which olherwis8 compty with the provish)ns of the Companies Act relating to thnancial stslements, so tar
as applicable to the company.
The financial slatements are prepared in accordance witti the special provisions of Part 15 of the Companies Act 2006
reLqling to small companies and in ac¢ordanc6 wrth FRS 102 and the Charitses SORP IFRS 102)120191.
The financlal ststements were approved by the Board on 10th S8Ptemb8r 2025 and Signed on ts behatf by..
S J Sutor
Chalr
A W Walker
Dlrector
Page 11

THE REDDITCH MASONIC CHARITY
(A company limtted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
ft>r the operatlng year ended 31 May 21r25
Statutory Informatlon
The company is a private company reg￿tered in EnglaThJ & Wales and is Ilmited by guarantee and does not
have a share capttal. Chanty CoMmiss￿n AegistratK)n Number is 1140138.
Every member of Ihe 0)mpany undertakes to contribute to the assets of the company in the event of its being
wound up while he a member. or within one year after he ceases lo be a member. for payment of the debts
and liabilities of the company contracted before he ceases lo be a member, and the costs. Gharggs, and
expenses of winding up, and lor the adjustment of the nghts of the contribLrtories among themsefves such
amwnt as may be required, not exceeding £1.
Accounllng pollcl
The following accounting polici8s have been applied consisl8ntly in deallng with items which are conS￿de￿d
material in relation lo the financial ststements.
Basls of prepaiatlon
The financial stslements ol the charitabl8 company, which is a public ben8frt entsty under FRS 102 have been
prepared in accordance wrth the Chaillies SORP IFRS1021120191 Accounting and Reporting by Charllles..
Statement of Recommended Practice appli¢able io Charities preparlng their accounts in accordance wrth th8
FInanc￿l Reporting Stsndard applicable in the UK and Rèpublic of Ir8land IFRS 102lleffective 1 January
20191,Financial Rewrting Stsndard 102 'The Financial Reporting Slandard applicable in the UK and Republic
of Ireland and the Companies Act 2006.
Thesè flnanclal statements have be8n prepared under the hi8torical o)st conventky).
The accounts are prepared in sterling, which Is the funclKJnal currency of the Charity. Monetary amounts in
these linanclal ￿atefflents are round8d to the nearest £.
Und8T the Charities SORP {FRS 1021120191, there is no requirement foT Ihe chari&ble company lo prepare a
cash flow ststement on the ground$ that rt is not a large Charity.
Restrlct•d funds
Restricted funds represenl donation$ bthich are subi8Ct to restrictions on their &xpendrture Imwsed by the
donor through the iems of an appeal.
Unrestrlctad fund8 and deslgnaled lund$
Unrestricted funds r￿reSent funds that a￿ expendable at the discretlon of the Board in the furtherance of the
obj8cts of the Charity. Such lunds may be held to finance both working caprtal and capital investment.
Designated funds are those funds which are unrestricted in natu￿. but which have be8n designated by ihe
Board to be used in a parti0j￿r manner.
In¢omlng rn80urcos
All incoming resour￿$ are included in the Staiement of Financi81 ActNities when the charitable company is
entitted to Ihe income, and the amount can be quanttFigJ with reasonable ac￿racY. The following spe¢th
policies are applied to particular categories of income.
Page 12

THE REDDITCH MASONIC CHARrrY
(A company Ilmlted by guarantsè)
NOTES TO THE FINANCIAL STATEMENTS
lor th• op•ratlng year ended 31 May 2025
Voluntary income by way ol grants linduding govemment grants in relation to Covid 19), donations and
grfts is included in fijll in the Staiemenl of Financ￿1 ActNities when receivable. Grants where entitlement is
not condf(ional on the delivery of a specffic pertomwnce by the chanlable o)mpany are re¢ognL8ed when it
becomes uncondrtionalty 6ntttled lo the grant.
[jonat￿ services and facilittes are included * the value lo the Charty where this can be quantified, The
value of services provided by volunteers has not been included in these accounts in lino with Ihe SORP
IFRS 1021.
Re80urc•s •xpend¢d
Expendftur8 is recognised on an accruab bask% as a liabilty is incurred.
Chartsble exp8nditur8 comprises those costs incurred by the charitable company in the delivery of its activrties
and servlces lor ben8ficiari88.
Governance costs Include those costs assoclated with meeling the ￿nStItutI)nal and Sts￿tOry requirements of
the charrtabl8 company and include audrt fees and costs linked to the strategic management of the charitable
company.
All costs arg allocated bthveen the 8xpenditure categothes of the Statement of Financlal Actwltl8s on a basls
designed to reflect the use of the resour￿. Costs relaiing io a particular activty COrnPTise b)th costs that can
be allocaled directly to such actfvthes and Ihose costs of an indirect natur8 n8ce888ry to 8UPPOrt them.
Tanglble fixed a￿t* and d•prKlallon
Tangible fixed assets are stated at cost less depreciallon.
Depredalion is provided at rales calculated to write off the LJJSt of fixed assets. less their estimated r89idual
Value, over their expected usefvl Ilves on the following bases:
Fixtures and equipment
- 20% straight line
Herltage A88ets
Herrtage collection assèts held by the Charrrable Company are capitali8ed in the balance sheet unless
reliable information abcxjt cost is unavailable or where there would be significanl costs involved in
obtaining a valualion. Ilems purchased during ihg year ale shown at note 8 to the accounts and the
charrtable company maintains a register of all acqUisTt￿n5. Herrtage Collection assets are not
depreciated since Ih8ir long Itfe and high residual values, supported by th8 conservation activities of the
charrtable company. mean Ihat any depiecsation would be immatarial. It is the view ol the Board that tho eost of
obtaining a valuation of rtems already held or donated during the year is likety to be signrficant and would
OU￿e1gh the benefits of undertaking such an exercise and, In￿nSequen￿, these rtems ar8 not Capitalised.
Page 13

THE REDDThCH MASONIC CHARrrY
IA company Ilmlted by guwante•)
NOTES TO THE FINANCIAL STATEMEKrs
For the operatlng year onded 31 May
Flnanclol Instruments
The Charty has elected to apply the provisions of seCt￿n 11 'Basi¢ Financial Instruments. and
Sgcllon 12 '0ther Financial Instruments Issues. of FRS 102 to all ot its financial instnjments.
Financial instruments ar& recognk8ed when the Charty bewm8s paty to contractual provisions of
the instrument.
Financial assets are offset, with the net amounts presenled in the accounts where there is a legal
enforceable rlght to set off the recogn¢sed amounts and there is an intention lo settle on a n81 bas
or to realise th8 asset and settle the IHbility simuttan8￿$ty.
Basle Ilnanclal In8trum•nt•
Basic linancial instruments are inrtially recognised at transaction price and subsequentty cathed ai
amorts'sed cost using the elfective inierest methc#J.
Oerocognltlon of flnanclal a88et8
Financial assets are derecognised onty when the corrtrathal rights to the cash fl¢)ws from ihe asset
expire or are setued.
D•rn¢ognlllon ol Iln8nclal Ilabllltle•
Financial liabilitigs are derecogni8e(1 when the Charrty s contractU81 obligations expire or are
diseharged or cancelled.
Tru8t••8 R•munoratlon and other ￿nefft8.
The Irustees did not rece￿9 any remuneraiion or any benefft during the year, nor were any expenses
Reimbursed12024 NIK).
The Charty did nol undertake ary trarwction in a tru￿ee or cy)nnected peison had a mat8rial
interest.
Donallons L•gacle8 & Glfts
Consist of
2025
2024
Restrirted
33.208
UnTesiricted
9,776
Restricted
9,335
Unrestrithed
11,919
Ch)nalions
Grft
17
Page 14

THE REDDITCH MASONIC CHARrrY
(A company limited by guarantee
NOTES TO THE FINANCIAL STATEMENTS
For the operatlng year ended 31 May 2025
Income from Charltablo A¢tlvitle8
2025
2024
Charges to maso￿1¢ Orders and other users
of the Charty's premises
Masonic GranL8
26,481
25,828
Ch8rltsble Actlvltl08
These costs relate to the upkeep, maintenance aThJ running expenses of the Charrty's p￿rniSeS
together wf(h donabons and grants made.
Charltsblo actlvltle8 •xp•ndlture
Restrleted Unreslrlct•d R•8trlct•d Unre8trleted
2025
2025
2024
2024
Donallon8 to Charltab18 Insiitulions 35.123
Light and heal
Rat8s and water
Telephone
Insurance
Cleaning
Repairs and renewals
Depreciation
Examination fee
Sundry expenses
13,500
6.802
2,688
673
3,978
3,465
1,857
3,262
786
13.212
2,052
3,959
4,162
854
3,827
3,307
5,741
4,329
750
Donations consist of;
Grants of £SOO and below lo
other Charities 32 12024 121
Masonic Charitable Foundation
Disabilty Support Project
Primrose Hospice
Touchstones
Reddrtch Nightstop
Acoms Children's Hospice
Blesma
Mind
Prostate Cancer
Sandycroft Centre
f4edditch A8$ocialp)n for the Blind
Bethany Parry
Macmillans Cancér Support
Warwickshire Air Ambulance
Macular Society
Fleddilch 1 It resFrt)nders
Isaacs Food Bank
Batchley Support Group
4,199
9,225
2.817
1,502
1,998
2,052
500
250
1,075
520
532
725
1,500
500
1,000
815
5C(g
1.050
550
1,472
750
5(X)
7.929
630
212
12
Further detsils concerning d(￿atiOnS to instilutsons can be found in the Trustees Rewrt on page 5.
Pago 15

THE REDDITCH MASONIC CHARrrY
IA ￿mp￿Y Ilmlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
Foi thg operatlng year •nded 31 May 2025
Average number ol ornpIoy•98
The av8rag8 number of emI￿OyeeS during the year was Nil {2024 Nil).
Tanglblo Flx•d A88et8
Cost
Al 31 May 2024
Additions
At 31 May 2025
Flxturn8 & Flttlng• Herltagè A8•0ts Total
48,068
576
48,644
Dopr•clatlon
At 31 May 2024
Provlded for year
Al 31 May 2025
42.547
42,547
N•t book value at 31 May 2025
N•1 book valuo al 31 May 2024
The cost ol the Herttage Assets ha8 not Changed over the last fNe years.
Debtor•
2025
2024
User Charges receivable
Other Loan
Donations and Accrued In￿rne
1,452
9,055
500
250
10
Credltorn
Examlnalion fee
Sundry accruals
Deferred Ineome
620
1.579
533
912
Delerred income 01 £533 relates to infxrfn8 r8ceNed during Ihe current year relating to fu￿19 periods
12024 £5331.
Page 16

THE REDDrrcH MASONIC CHARrrY
(A company limlted by guarantso)
NOTES TO THE FINANCIAL STATEMENTS
For Ihe operallng yur onded 31 May 2025
11
M0￿ment In Funds
Balance al
31 May 2024
In¢omlng Rosourceg
Balance at
R080ur¢e8 oxpended Tran8fer8 31 May 2025
Do8lgnated lund8
Contingency Fund
Charty Grants Day Fund
20,OCNJ
16.oryJi
50,000
Goneral lund8
56,762
49.113
138.108)
{14.000) 53,767
Ro8trfctod funds
3,948 33.208
135.123)
2.033
96,710
82.321
173,2311
105,800
The transfer of £20,000 from the G&neral Reserv# io Designated Reserves is necessary to
cover unlorgsegn and non-routine maintenance of the building as mentioned in the Truslees
report.
comparat1￿9 for mov•rn•nt In fund•
Balanco at
31 May 2023
Incomlng R080urce8 Tran•for8 Balanco at
Re8our¢M •xponded
31 May 2024
Deslgneted fvnd•
Contingency fund
Charty Grants Day
30,000
30,000
6.000
6.OC#)
General fun(ts
49.401
42,687
129.3281
16,C¥XIi 56,762
Restrlcted funds
7,825
9.33S
(13,2121
3,948
87,226
52,022
{42,538}
96,710
12
R•8trlct•d Fund•
Restrithed funds relate to donallons receNed from both members of Masonic Orders and
external donors for Specrffc purposes. AJI donations have been receNed wth the purpose of
making donations ol monies or goods to third-paty Charrties.
During Ihe year £13,200 was receNed from members to donate to Charrtle9 specltically elected
by those members12024 £9.3351. The balance outstanding of thts fund from expenditure not paid
over was £1.32612024 £2,033). In addrtion, £20,000 was received from another donor lowards the
wrchase of goods for two f(XKJbanks of £16,000 and a dOnat￿n of £4.000 lo a Masonic Charty
12024 £Nil). £707 of this fijnd was OLrtstanding al the year- end (2024 £Nill-
Page 17

THE REDDITCH MASONIC CHARrrY
(A Company Ilmlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For tho op•ratlng yoar •nded 31 May 2025
13
An8lysl• ol n•t aue18 bèlw•en lunds
Fund balances as at 31 May 2025
Tangible flxed assets
Cash at bank
Debtors
Credr(ors
2.835
95.033
7,852
2,635
97,066
7,852
2,033
103.767
2,033
105,800
14
Op•ratlng lea8•
On 7 November 2023 the Chanty entèred inlo a 25-year lease of prern￿es at Easèmore Road, Reddrtch for
whlch rt pays a Pep￿[coM rent.
15
Capltal Mrnmllments
There were no capitsl commrtments at the year end.
Related Partlo8
All the Director Trustees are m8mbers of one or rrKKe Masonic Orders whlch pay user charges to the
charitable ￿rnpanY lor the use of the premk8es leased by rt.
Trustees made unrestricted donations to the Charty totalling £1.694.12024 £1.7991.
16
Page 18