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2025-12-31-accounts

The Moose International Welfare Service Fund (“the CIO”) Report of the Charity Trustees and Financial Statements

For the Year Ended

31 December 2025

Brooking Ruse Chartered Accountants 2 Stafford Place Weston-super-Mare Somerset, BS23 2QZ

The Moose International Welfare Service Fund (“the CIO”)

Report and Financial Statements for the Year Ended 31 December 2025

Index Page
Essential Information 1
Statement of Responsibilities of the Charity Trustees 2
Independent Examiner’s Report 3
Report of the Charity Trustees 4
Charitable Funds Balance Sheet 5
Notes to the Financial Statements 6 - 8
Charitable Funds Statement of Financial Activities 9

The Moose International Welfare Service Fund (“the CIO”)

1

Report of the Charity Trustees and Financial Statements

For the Year Ended 31 December 2025

Charity Information

Trustees A G Harries (Chairman)
M E Dunne
K Jenkins
Secretary M E Dunne
Central Office The Lighthouse Suite
Manor House
Manor Road
Burnham-on-Sea
Somerset
TA8 2AS
Auditors Brooking, Ruse & Co Limited
Chartered Accountants
2 Stafford Place
Weston-super-Mare
Somerset
BS23 2QZ

The Moose International Welfare Service Fund (“the CIO”)

2

Statement of Responsibilities of the Charity Trustees

Year Ended 31 December 2025

The Charity Trustees are required by law to produce Financial Statements of the CIO every year which give a true and fair view of the state of affairs of the CIO at the end of the year and the results for the year then ended.

In preparing these Financial Statements the Charity Trustees are required to select suitable accounting policies and then to apply them on a consistent basis, making judgements and estimates which are prudent and reasonable. The Charity Trustees must also prepare the Financial Statements on a going concern basis unless it is inappropriate to presume the CIO will cease to function.

The Charity Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the CIO and which will enable them to ensure that the Financial Statements comply with the Charities Statement of Recommended Practice and any amendments thereto.

The Charity Trustees confirm they have complied with the duty in section 17(5) of the 2011 Charities Act to have due regard to guidance published by the Charity Commission.

The Charity Trustees are responsible for safeguarding the assets of the CIO and hence must take all reasonable steps for the prevention and detection of fraud and other irregularities.

The Charity Trustees confirm that they have complied with these requirements.

Registered Office: The Lighthouse Suite Manor House Manor Road Burnham-on-Sea Somerset TA8 2AS

Signed by the Secretary on behalf of the Charity Trustees

…………………………………………………………… M E Dunne - Secretary

12 August 2026

Independent Examiner’s Report to the Charity Trustees of

3

The Moose International Welfare Service Fund (“the CIO”)

I report on the accounts of the CIO for the year ended 31 December 2025 as set out on pages 4 to 8.

Respective responsibilities of trustees and examiner

The Charity Trustees are responsible for the preparation of the accounts. The Charity Trustees consider that an audit is not required for this year under Section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination only is needed.

It is my responsibility to:

Basis of the Independent Examiner’s statement

My examination was carried out in accordance with the General Directions normally given by the Charity Commission. An examination includes a review of the accounting records kept by the CIO and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the explanations of the Charity Trustees concerning any such matters. The procedures undertaken do not provide all the evidence which would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the Report is limited to those matters set out in the statement below.

Independent Examiner’s statement

In connection with my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 130 of the 2011 Act and

  3. to prepare Accounts which accord with the accounting records and which comply with accounting requirements of the 2011 Act

have not been met; or

  1. to which in my opinion attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Robert D Orr FCA 12 August 2026 Brooking Ruse & Co Ltd 2 Stafford Place Weston-super-Mare Somerset, BS23 2QZ EK.gd.09916

The Moose International Welfare Service Fund (“the CIO”)

4

Report of the Charity Trustees for the Year Ended 31 December 2025

The Charity Trustees present their Report and Financial Statements for the year ended 31 December 2025.

The Charity’s registered number is 1153351.

Charity Trustees

The Charity Trustees have served throughout the year. The appointment of Charity Trustees is governed by the Foundation Constitution of the CIO. The day to day management of the CIO is overseen by the Secretary. All decisions are made by the Board of Trustees.

Investment Powers

The Foundation Constitution authorises the Charity Trustees to make and hold investments using the general funds of the CIO. The policy for investment is to ensure risk free capital growth whilst protecting income to cover the needs for the income in the funds.

Constitution, Objects and Policies

The Charitable Trusts are set out in the Foundation Constitution, and its objects are to provide charitable donations to the funds of the Order and to outside charities as determined by the Charity Trustees. These objects have been achieved by the making of charity dispositions and providing benefits for widows, widowers and others entitled under the terms of the Foundation Constitution.

Development, Activities and Achievements

The Charity Trustees consider that the performance of the CIO this year has been satisfactory in the economic climate of the country.

Public Benefit Statement

The objects of the CIO are for the public benefit: (1) the relief of need and financial hardship arising from youth, old age, sickness, infirmity or disability amongst members of the Grand Lodge of Great Britain Loyal Order of Moose (“the Order”) or their families or such other personal as the Trustees shall determine; (2) the promotion in cases of financial hardship of the education of children of members of the Order or such other persons as the Trustees shall determine by the award of bursaries or grants.

Financial Review

The General Fund received income from various sources which, in total, amounted to £76,174. The dividends and interest income received by the Philanthropic Fund during the year was £26,155 bringing total income for the year ended 31 December 2025 to £102,329. After deducting the expenses of £128,023 the General Fund has a deficit for the year of £51,849. Adding this to the Philanthropic surplus, there is an overall deficit of £28,991. The CIO has seen an increase in the portfolio market values during the year which is in line with the stock market generally. The CIO remains in a secure financial position enabling the organisation to continue to provide funds in line with the constitution.

Approval

This report was approved by the Charity Trustees on 12 August 2026 and signed on their behalf.

……………………………………………………………………

M E Dunne - Secretary

The Moose International Welfare Service Fund (“the CIO”)

Charitable Funds Balance Sheet as at 31 December 2025

Note
2025
£
Fixed Assets
2
The Meadow
26,820
Elmhurst
13,833
Mooseheart land
1,215
______
Investments at Market Value
3
Current Assets
Cash at bank
386,629
Rathbones – dividends due
668
Due from Taunton Lodge
15,767
Due from 50/50
2,839
Other loan
1,000
______
406,903
Current Liabilities
Due to ‘the Order’
19,777
______
Represented by
Funds
4		 £
41,868
2,810,770
387,126
______
3,239,764
__
3,239,764
____		 2024
£
26,820
13,833
1,215
______
41,868
2,547,413
458,300
-
15,767
1,437
-
______
475,504
70,419
______
405,085
______
2,994,366
__
2,994,366
____

The financial statements were approved by the Charity Trustees and were signed on their behalf by:

………………………………………………………………..

12 August 2026

A G Harries - Chairman

The Moose International Welfare Service Fund (“the CIO”)

Notes to the Accounts for the Year Ended 31 December 2025

1. Basis of Preparation of Accounts

The financial statements have been prepared under the historical cost convention. They have also been prepared in accordance with applicable Financial Reporting Standards for Smaller Entities Accounting and Reporting by Charities Statement of Recommended Practice 2005 and in accordance with the Charities Act 2011.

Incoming receipts represent total monies received from activities.

All fixed assets are shown at cost.

Investments are included at cost and the current market value provided by independent stockbrokers is shown in these notes.

Fixed Assets
Cost
01/01/2025
£
The Meadow, Knapps Drive
26,820
Elmhurst, Woodborough Road
13,833
Mooseheart, Winscombe:
Freehold land
1,215
______
41,868
__
The insured value of the freehold
buildings is as follows:
The Meadow, Knapps Drive
428,343
Elmhurst, Woodborough Road
587,491
______
1,015,834
____		 Balance
31/12/2025
£
26,820
13,833
1,215
______
41,868
______

2. Fixed Assets

The Moose International Welfare Service Fund (“the CIO”)

Notes to the Accounts for the Year Ended 31 December 2025

3. Investments

Philanthropic Fund
As at 1 January 2025
Additions
Disposals
Redemptions/equalisations
Stockbroker fees
Gains/losses on portfolio
General Fund
As at 1 January 2025
Additions
Disposals
Redemptions/Equalisations
Stockbroker fees
Gains/losses on portfolio
Total Funds
As at 31 December 2025
As at 31st December 2024
Fund Balances
Philanthropic Fund
General Fund
Funds at 31 December 2025		 Portfolio
£
770,790
179,359
(170,778 )
-
-
90,219
______
869,589
__
Portfolio
£
1,754,432
584,716
(595,846 )
-
-
184,170
______
1,927,473
_
2,797,062
___
2,525,222
______		 Capital
Account
£
15,978
(179,359 )
170,778
259
(3,297 )
-
______
4,359
__
Capital
Account
£
6,213
(584,716 )
595,846
317
(8,311 )
-
______
9,349
_
13,708
___
22,191
______		 Total
£
786,767
-
-
259
(3,297 )
90,219
______
873,948
__
Total
£
1,760,646
-
-
317
(8,311 )
184,170
______
1,936,822
_
2,810,770
___
2,547,413
__
£
1,215,130
1,988,634
______
3,239,764
____		 Historical
Cost
£
654,626
______
685,276
__
Historical
Cost
£
1,421,062
______
1,507,824
_
2,193,100
___
2,075,688
______

4. Fund Balances

5. Charity Trustees Pensions and Remuneration

No Charity Trustee receives an annual pension or other remuneration.

The Moose International Welfare Service Fund (“the CIO”)

Notes to the Accounts for the Year Ended 31 December 2025

6. Total Staff Costs

Total staff salaries and wages allocated to the charitable funds amounted to £8,804 (2024: £6,869) for two members of staff during the year. This includes pension contributions for one staff member.

7. Related Party Transactions

Moose International in Great Britain (“the Order”) pays the overhead costs for both the Order and the CIO. These costs are monitored on a monthly basis and periodically a proportion is charged to the CIO as the Charity’s contribution towards the costs. As at 31 December 2025 the amount due from the CIO to the Order was £19,777 as disclosed on the Balance Sheet.

8. Trustee Expenses

The travel and subsistence costs incurred by the three Trustees in relation to their duties to the CIO amount to £13,917 (2024: £10,267) during the year under review. This is included within administration costs on the Statement of Financial Activities.

The Moose International Welfare Service Fund (“the CIO”)

9

Charitable Funds Statement of Financial Activities for the

Year Ended 31 December 2025

General 2025 2024
Unrestricted Funds Phil Fund Total Total
Incoming Resources £ £ £ £
Rents 14,900 14,900 13,700
Donations 7,962 7,962 56,652
Dividends & interest 26,155 53,312 79,467 79,834
_____ _____ _____ _____
26,155 76,174 102,329 150,186
_____ _____ _____ _____
Outgoings
Let property expenses 27,694 27,694 33,799
Wages & salary costs 8,084 8,084 6,869
Administration costs 15,428 15,428 11,835
Donations and grants 52,771 52,771 32,284
Presents and holidays 5,945 5,945 13,935
Magazines for widows 978 978 1,198
Rent and room hire 3,360 3,360 1,973
Accountancy 3,494 3,494 3,191
Stockbrokers 3,297 8,311 11,608 11,522
Insurances 1,958 1,958 2,508
_____ _____ _____ _____
3,297 128,023 131,320 119,114
_____ _____ _____ _____
Net incoming/(outgoing) resources 22,858 (51,849 ) (28,991 ) 31,072
Gains/losses on investment portfolios 90,219 184,170 274,389 24,141
Total funds at 1 January 2025 1,138,053 1,856,313 2,994,366 2,939,153
_____ _____ _____ _____
Total funds at 31 December 2025 1,251,130
_____		 1,988,634
_____		 3,239,764
_____		 2,994,366
_____