2022-10-31-accounts - Gloucestershire Masonic Charity Action

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		Page	Page
Reference and Administrative Details
Report ofthe Trustees		2	to	3
Independent Examiner's	Report
Statement of Financial	Activities
Statement of Financial	Position
Notes to the Financial Statements		7	to	14

								31.10.22	31.10.21
					Unrestricted	Restricted	Endowment	Total	Total
					funds	fund	fund	funds	funds
				Notes	F		8	8	E
INCOME AND
ENDOWMENTS	FROM
Donations and legacies				2	29,533			29,533	27,751
Charitable activities
Rental income						88,300		88,300	93,265
Investment income					32	6,140	27,018	33,190	30,680
Total					29,565	94,440	27,018	151,023	151,696
EXPENDITURE	ON
Charitable activities
Grants payable Support costs					80,365 2,775	61,141		80,365 63,916	23,877 55,383
Total					83,140	61,141		144,281	79,260
Net gains/(losses) investments		on				(16,902)	(71,115)	(88,017)	180,634
NET
INCOME/(EXPENDITURE)					(53,575)	16,397	(44,097)	(81,275)	253,070
Transfers between			funds	15	(3,157)	65,317	(62,160)
Net movement	in	funds			(56,732)	81,714	(106,257)	(81,275)	253,070
RECONCILIATION			OF
FUNDS
Total funds brought			forward		159,539	1,513,285	992,044	2,664,868	2,411,798
TOTAL FUNDS	CARRIED
FORWARD					102,807	1,594,999	885,787	2,583,593	2,664,868

					31,10.22	31.10.21
		Unrestricted	Restricted	Endowment	Total	Total
	Notes	funds f	fundf	fund f	funds f	fundsf
FIXEDASSETS Tangible assets Investments	10 11	6,000	1,270,440 259,754	880,417	1,270,440 1,126,171	1,281,360 1,110,034
		6,000	1,630,194	860,417	2,396,611	2,391,394
CURRENT ASSETS Debtors Cash at bank	12	8,871 89,590	8,671 63,020	25,370	17,542 177,980	21,037 262,192
		98,461	71,691	25,370	195,522	283,229
CREDITORS
Amounts falling dus within one year	13	(1,059)	(6,886)		(7,945)	(9,160)
NET CURRENT A8SETS		97,402	64,805	25,370	187,577	274,069
TOTAL ASSETS LESS CURRENT LIABILITIES		103,402	1,594,999	885,T87	2,584,188	2,665,463
CREDITORS
Amounts falling due after mors than one year	14	(595)			(595)	(695)
NET ASSETS		102,807	1,694,999	885,787	2,583,593	2,664,868
FUNDS Unrestricted funds Restricted funds Endowment funds	15				102,807 1,594,999 885,787	159,539 1,613,285 992,044
					2,583,593	2,664,868

					31.10.22	31.10.21
					F	6
Donations, legacies 8 gift aid					21,333	19,351
Subscriptions					8,200	8,400
					29,533	27,751
INVESTMENT	INCOME
					31.10.22 f	31.10.21 E
Interest receivable					32	10
Investment Fund		income			33,158	30,670
					33,190	30,680
INCOME FROM		CHARITABLE ACTIVITIES
					31.10.22	31.10.21
		Activity			8	8
Rental income		Rental	income		88,300	93,265
GRANTS PAYABLE
					31.10.22	31.10.21
					F	8
Grants payable					80,365	23,877
The total grants		paid to institutions	during	the year was as follows:	31.10.22	31.10.21
					8	8
Grants from fund					30,040	9,610
Lodge donations Teddies for loving care					45,730 3,497	9,199 2,068
Masonic relief	grants				1,098	3,000
					80,365	23,877

Management
			31.10.22	31.10.21
			Support	Total
			costs	activities
			6	6
Rates and water Light and heat Ground rent &service charges Repairs and maintenance Bank charges			209 40,775 5,026	749 310 37,458 2,729 119
Depreciation assets	of tangible	and heritage	10,920	10,920
			56,930	52,285
Governance	costs		31.10.22	31.10.21
			Support	Total
			costs	activities
			F	6
Other administration			1,166	1,028
Independent Legal fees	examiners	fee	2,220 3,600	2,070
			6,986	3,098

	NOTES TO THE FINANC FOR THE YEAR E	NOTES TO THE FINANC FOR THE YEAR E	IAL STATEME NDED 31 OCTO	NTS - continue BER 2022	d
	COMPARATIVES FOR THE STATEMENT		OF FINANCIAL	ACTIVITIES
			Unrestricted	Restricted	Endowment	Total
			funds	fund	fund	funds
			6	F	F
	INCOME AND ENDOWMENTS Donations and legacies	FROM	27,751			27,751
	Charitable activities Rental income			93,265		93,265
	Investment income		10	4,496	26,174	30,680
	Total		27,761	97,761	26,174	151,696
	EXPENDITURE ON
	Charitable activities Grants payable Support costs		23,877 2,682	52,701		23,877 55,383
	Total		26,559	52,701		79,260
	Net gains on investments			28,390	152,244	180,634
	NET INCOME		1,202	73,450	178,418	253,070
	Transfers between funds		51,503	(55,999)	4,496
	Net movement In funds		52,705	17,451	182,914	253,070
	RECONCILIATION OF FUNDS Total funds brought forward		106,834	1,495,834	809,130	2,411,798
	TOTAL FUNDS CARRIED FORWARD		159,539	1,513,285	992,044	2,664,868
10.	TANGIBLE FIXED ASSETS
						Long
						leasehold
						6
	COST
	At 1 November 2021 and 31 October 2022					1,365000
	DEPRECIATION At 1 November 2021 Charge for year					83,640 10,920
	At 31 October 2022					94,560
	NET BOOK VALUE At 31 October 2022					1,270,440
	At 31 October 2021					1,281,360

FIXED ASSET	INVESTMENTS
		Unlisted
		investments
		f
MARKET VALUE At 1 November 2021 Additions Revaluations		1,110,034 104,154 (88,017)
At 31 October	2022	1,126,171
NET BOOK VALUE At 31 October 2022		1,126,171
At 31 October	2021	1,110,034

	Cost or valuation at 31 O	ctober 2022 is represented by:
				Unlisted
				investments
				f
	Valuation in 2015 Valuation in 2016 Valuation in 2017 Valuation in 2018 Valuation in 2019 Valuation in 2020 Valuation in 2021 Valuation in 2022 Cost			21,193 47,862 46,212 21,905 79,228 24,241 180,634 (88,017) 792,913
				1,126,171
12.	DEBTORS:AMOUNTS	FALLING DUE WITHIN ONE YEAR	31.10.22 f	31.10.21 f
	Other debtors Prepayments and accrued income		17,542	1,019 20,018
			17,542	21,037

		FOR THE YEAR ENDED 31 OCTOBER 2022	FOR THE YEAR ENDED 31 OCTOBER 2022	FOR THE YEAR ENDED 31 OCTOBER 2022
13.	CREDITORS: AMOUNTS	FALLING DUE WITHIN ONE YEAR			31.10.22	31.10.21
					f	F
	Accrued expenses				7,945	9,160
14.	CREDITORS: AMOUNTS	FALLING DUE AFTER MORE THAN ONE YEAR 31.10.22				31.10.21
	Other creditors				595	595
15.	MOVEMENT IN FUNDS
				Net	Transfers
			At	movement	between	At
			1.11.21	in funds	funds	31.10.22
			8	F		8
	Unrestricted funds General fund		159,539	(53,575)	(3,157)	102,807
	Restricted funds Housing fund		1,513,285	16,397	65,317	1,594,999
	Endowment funds Investment Fund		992,044	(44,097)	(62,160)	885,787
	TOTAL FUNDS		2,664,868	(81,275)		2,583,593
	Net movement in funds,	included	in the above are as follows:
			Incoming	Resources	Gains and	Movement
			resources f	expended F	losses E	in funds E
	Unrestricted funds
	General fund		29,565	(83,140)		(53,575)
	Restricted funds Housing fund		94,440	(61,141)	(16,902)	16,397
	Endowment funds
	Investment Fund		27,018		(71,115)	(44,097)
	TOTAL FUNDS		151,023	(144,281)	(88,017)	(81,275)

Comparatlve	s for movemen	t in fun	ds
					Net	Transfers
				At	movement	between	At
				1.11.20	in funds	funds	31.10.21
				6	F	6	6
Unrestricted funds General fund				106,834	1,202	51,503	159,539
Restricted funds
Housing fund			1,495,834		73,450	(55,999)	1,513,285
Endowment	funds
Investment	Fund			809,130	178,418	4,496	992,044
TOTAL FUNDS			2,411,798		253,070		2,664,868
Comparative	net movement	in funds,	included	in the above	are as follows:
				Incoming	Resources	Gains and	Movement
				resources f	expended 8	losses F	in funds E
Unrestricted	funds
General fund				27,761	(26,559)		1,202
Restricted	funds
Housing fund				97,761	(52,701)	28,390	73,450
Endowment	funds
Investment	Fund			26,174		152,244	178,418
TOTAL FUNDS				151,696	(79,260)	180,634	253,070