REGISTERED CHARITY NUMBER: 1154801
REPORT OFTHETRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THEYEAR ENDED 31 OCTOBER 2023
FOR
GLOUCEsfERSHIRE MASONIC CHARIIY ACTION
BK Plus Limited
6 Manor Park Business Centre
Ma¢kÈn2iÈ Way
Chelierlham
Gloucestershire
GL519TX

GLOUCESTERSHIRE MASONIC CHARITY ACTION
CONTENTS OFTHE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023
Pag
Reference and Adminlstratlve Details
Reporl of the Trustees
Independent Examinerfs Report
Slatgmenl of Financial Aclivilies
Statement of Flnanclal PosStlon
Notes to the Flnanclal Sl3lemènts
7 10 14

GLOUCESTERSHIRE MASONIC CHARITY ACTION
REFERENCE AND ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 310CTOBER 2023
TRUSTEES
R S G Barton lappoinled 8.5.241
J Henry (resigned 8.5.241
WJ Durman Chairman
M D Harl (resigned 8.5.241
P S Walkins (resigned 24.5.241
S D Sullivan
J P Jones
D H T Henderson-Ross lappoinlèd 25.7.241
R Steven5 (appointed 24.7.241
PRINCIPAL ADDRESS
Masonic Hall
Venn's Lane
Wollon-under-Edge
Gloucestershire
GL12 78E
REGISTERED CHARITY NUMBER 1154801
INDEPENDENT EXAMINER
BK Plus Limited
6 Manor Park Business Centre
Mackenzie Way
Chellenham
Glouceslershire
GL519TX
Page I

GLOUCESTERSHIRE MASONIC CHARITY ACTION
REPORT OFTHE TRUSTEES
FOR THEYEAR ENDED 310CTOBER 2023
The Iruslees present their report with the financial slalemenls of the charity for Ihe year ended
31 October 2023. The tru51ee5 have adopted Ihp provisions ol Accounting and Reporting by Chariliès..
Slalemenl of Recommended Practice applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in Ihp UK and Republic ol Ireland IFRS 1021 {elfeclive l January
2019).
OBJECTIVES AND ACTIVITIES
Oblectlves and alms
The objects of the Charitable Incorporalod Organisation ICIOI are lo do all such things as are lawfully
charitable in nature lor the benèfit ol Ireemasons and olhers in Gloucesler5hire and elsewhere.
Public benefit
As sel out elsewhere in this Annual Reporl, as well as making dlrecl grants to individuals in need, thè CIO
makes donaliDlls and grants lo piher charities lo further ils charitable purposes in the wider community for
Ihe public benefit in compliance with the requirements ol the Charities Act 2011.
Granlmaking
The Iruslees approve the making ol grants in line with the objects Df the CIO.
ACHIEVEMENT AND PERFORMANCE
Charllable activities
Thè Charity kept within ils guidelines Dn investments and risk, and gave {keeping within the applicable
crilerial donations amounting to a substantial sum lo a wide variely ol charitable organisalions.
FINANCIAL REVIEW
Financial posilian
The GMCA CIO continues lo operate a5 a going CDncern with the Iruslees meeting al regular Inlervals and
communicating regularly via email. Virtual meetings still provide a valuable source al communication when
physical meetings cannot be arranged. The focus ol the GldCA this remains as before lo supporl tharilies
less fortunate than ourselves, lo help ID support them where their normal fundraising has been cur13iled
by domestic and global influences. Whilst Ih2re is a general desire lor the GMCA lo support particular
Charitable projects, the IrLtslees have also considered application lor general and running costs funds
during this period.
FUTURE PLANS
ND changes lo the objects or activities ol tho CIO are planned in the foreseeable future.
STrUCTURE, GOVERNANCE AND MANAGEMENT
Govprniny document
Gloucestershire Masonic Charily Action was established as a CIO under ils current Conslilulion and
achleved charitable slalus and registered with the Charity Commlssion on 29 November 2013.
Page 2

GLOUCE¥fERSHIRE MASONIC CHARrrY ACTION
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 OCTOBER 2023
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organlsallonal structure
Under the CIO'S Conslitullon, the CIO Is managed by a 8oard of trustees, whe are seleded a5 follows..
Iruslees musl be appointed by a resolulion passed al a properly conver¢ed meellng ol the CIO'S
Iruslees:
Iruslees musl Ilr51 be nominated In wrillng by the ProvincSal Grand Master or the Deputy
Provincial Grand Master ol the Mason1¢ Provln¢e of Gloucestershire.,
no trustee may be a Ruler of the Mason1¢ ProvSnce,'
Iru51ees musl be over the age of 16 years and al least ong Iruslee musl be over the age of 18
years- and
thère musl be al least two and no more than slx trustees.
The members ol the CIO are Its trustees, who are the only persons eligible to be members. Any member
who ceases lo be a tru51ee automatically ceases to be a member.
Indu¢tlon and tralnlng of new trustees
New Iruslees are provided wilh a Copy of Ihe Conslilulion and the CIO¥ late51 Annual Report and Financial
Slalemenls.
STATEMENT OF TRUSTEES, RESPONSIBILrriES
The truslees are responsible for preparing the Reporl of the Trustees and the financial statements in
accordance with applicable law and Unlled Klngdom Accounting Standard5 Iunlled Klngdom Genèrally
Accepled Accounling Praclicel.
The law applicable to charities in England and Wales, the Charllles Act ZQll, Charity (Accounls and Reports)
Regulallons 2008 and the provisions of115 constitutlon require the trustees to prepare financial statements
lor each linanclal peripd which give a true and lair vlew ol the slate ol alfalrs ol the charity and ol the
ncomlng resources and application ol resource5, includSng the In¢ome and expenditure. ol the charity for
that period. In preparing those financial slatemenls, tho Iruslees are rgquired lo-
selecl gultable accountlng policies and the apply them ¢onslslenlly',
obsèrve the methods and principles in the Charity SORP;
make Sudgèments and estlmalos Ihal are reasonable and prudent..
prepare the financial slalemenls on the going concern basls unles5 It Is Inappropriate to presume
that
the charity wlll continue to operate.
The trustees are responsible lor keeplng proper accounting record5 which disclose wllh reasonable
accuracy al any Ilme the financial position of the charity and lo enable Ihem lo ensure that the financial
slatemenls comply with the Charitie5 Act 2011. the Charity (Accounts and Reports) Reuulalions 2008 and the
provisions ol ils constitution. They are also responsible lor safeguarding the asse15 of the charlty and
hence lor laking reasonable steps lor the prevention and detection ol fraud and other irregularitiès.
Approved by order of the board of trustèes on . 85 202+
and signed on115 behalf by..
W J Durman - Trustee
Page 3

INDEPENDENT EXAMINER'S REPORTTOTHE TRUSTEES OF
GLOUCESTERSHIRE MASONIC CHARITY ACTION
Indeppndent examinerfs report to the trustèès of Gloucestershire Masonlc Charily Action
I report lo the charity tru51ees on my examination of the accounls ol Gloucestershire Masonlc Charity
Action Ithp Trust) for the year ended 31 October 2023.
Responsibilities and basls of report
As the charlty Iru51ees of the Trust you are responsible for the preparation ol the accounts in accDrdance
with the requirements ol the Charilies Act 2011 {'Ihe Acl'l,
I report in respect ol my examination of the Trust's accounts carried oul under Section 145 of the Act and in
carrying out my examinaliDn I have followed all applicable Directions given by ihe Charlly Commission
under Section 145151 Ibl ol the Act.
Independent examlnerfs slatemenl
I have completed my examination. I confirm Ihal no malerial mallers have come lo my allenlion in
connection with the examination giving me cause lo believe Ihal in any material respect..
accounting records were not kept in respect of the Trust as required by Secllon 130 01 Ihe Act., or
the accounts do not acc¢rd with those records; or
the accounts do not comply with the applicable requirements concerning the lorm and conlenl of
accounts sel out in the Charities (Atcounls and Reports) Regulations 2008 other than any
requiren)enl Ihal the accounts glve a true and lair view which is not a maller considerèd as parl of
an independènt examinalion.
I have no concerns and have come acr055 no olh&r malt&rs in connecllon with the examination lo which
attention should be drawn in this report in order lo ènablè a proper understanding ol the ac¢otJnts to be
reached.
R F Downes FCA
.BK Plus Limited
é Manor Park Business Centre
Mackenzie Way
Chellenham
Gloucestershire
GL519TX
12 August 2024
Page 4

GLOUCESTERSHIRE MASONSC CHARITY ACTION
STATEMENT OF FINANCIALACTIVITIES
FOR THEYEAR ENDED 31 OCTOBER 2023
31,10.23
Total
funds
31.10.22
Total
funds
Unrestricted Reslricled
funds
fund
Endowment
f¢Jnd
Notes
INCOME AND ENDOWMENTS
FROM
Donations and legacies
27.777
27,777
29,533
Charitablè aclivllies
Ronlal income
83,948
83,948
88,300
Investment income
162
7,882
28,357
36,101
33,190
Total
27,939
91.830
28,357
148,126
151,023
EXPENDITURE ON
Charilable aclivili•s
Grants payable
Support costs
49,670
2,715
49,670
82,266
80,365
63,916
79,551
Total
52,385
79,551
131,936
144,281
Nel gainslllossesl on
investments
14,528)
(22,8561
127,384)
{88,0171
NET INCOMEIIEXPENDITURE>
Tran5fer5 between funds
124,4461
27.109
7,751
18,995)
5,501
118,114)
111.1941
181.2751
15
Nèl movement In funds
2,663
(1,244)
112,6131
111,194)
181,2751
RECONCILIATION OF FUNDS
Total funds brought forward
102,807
1.594.999
885.787
2,583,593
2,664,868
TOTAL FUNDS CARRIED
FORWARD
105,470
,593.755
873.174
2,572,399
2,583,593
The notes form parl of these financial statements
Page 5

GLOUCESTERSHIRE MASONIC CHARrrY ACTION
srATEMENT OF FINANCIAL posrrioN
31 OCTOBER 2023
31.10.23
Total
lunds
31.10.22
Total
funds
Unreslricled Reslricled
lund5
fund
Endowmenl
fund
Notes
FIXED ASSErs
Tangible assets
Inveslmenls
io
1,259,520
281,222
1,259.520
1,124.783
1.270,440
1,126.171
6,000
837,561
6,000
1,540,742
837,561
2.384.303
2,396.611
CURREHf ASSErs
Debtors
Cash al bank
12
10,332
90,846
10,197
44,118
20,529
170.577
17,542
177,9BO
35,613
101,178
54,315
35,613
191,106
195,522
CREorroRS
Amounts lalllng due wllhin
one year
13
12,2261
17.945)
NEf CURRENT ASSETS
100,065
53,202
35,613
188,880
187,577
TOTAL ASSEfs LESS
CURRE￿ LIABILiri£s
106,065
1.593,944
873.174
2,573,183
2.584,188
CREDrroRS
Amounts falling due after
more than one year
14
1595)
11891
1781bl
1595)
NET ASSErs
105,470
1,593,755
873,174
2.572.399
2,563,593
FUNDS
Unreslricled funds
Restriclgd fund5
Endowment funds
15
105.470
1,593.755
873,174
102,807
1,594,999
BB5,787
TOTAL FUNDS
2,572,399
2,583,593
The financial slatemenls were approved by the Board ol Trustees and aulhori$ed for issue on
..2s...J.￿..￿.￿..l￿..2t..... and were Signed on ils behalf by:
W J Durman- Trustee
The notes form parl of Ihese financlal slatemertls
Page 6

GLOUCESTERSHIRE MASONIC CHARIIY ACTION
NOTÉS TO THE FINANCIAL STATEMENTS
FOR THEYEAR ENDED 31 OCTOBER 2023
ACCOUNTING POLICIES
Ba515 of preparing the linancial statements
The financial statements Df the charilyi which 15 a public b?nefil enlily under FRS 102. have been
prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities..
Statement ol Recommended Practice applicable lo charities preparing their accounts in accordance
wilh Ihe Financial Rèporting Standard applicable in the UK and Republic of Ireland IFRS 102)
lelleclive 1 January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic ol Ireland, and the Charities Act 2011. The financial slalements have
bpen prepared under the historical Cost convention. with the exception ol investments which are
included at market value, as modified by the revaluation of certain assets.
Income
All incDme is recognised in the Statement of Financial Activities once ihe charity has enllllemenl to
the funds, il is probable that the income will be received and the amount can be measured reliably.
Expènditura
Liabilities are recognised a5 expendilurp as soon as there is a legal or conslruclive obligalion
commilling the charity lo Ihal expenditure, il is probable that a Iran51er of economic benefits will bp
requirèd in selllemenl and the amount of the oblig81ion can be measured reliably. Expenditure is
accounted for on an accrua15 basis and has been classified under headings that aggregate all cost
related lo the category. Where ttssls Cannot be directly allribuled lo particular headings they have
been allocated lo activities on a basis consislenl with the use of resources.
Expenditure on grants made is recorded once the CIO has made an unconditional commitment lo pay
Ihe grant and this is communicated ID ihe benelicièry or the grant has been paid, whichever is the
earlier. The CIO has not made any grant commitments of more than one year.
Fixed asset Inveslmènts
Fixed asset inveslmenls ar& staled al open market value al the ye3r end date.
Tangibl• Ilxed assets
Depreciation is provided at the following annual rates in order lo write off each asset over its
eslimaled useful life.
Long leasÈhold
Slraighl line over125 years
Assels costing less than £500 are not capilalised bul are wrillen ufl as expenditure when incurred.
Taxation
Th8 CIO is a registered charity and accordingly is exempl from corporation lax on its charitable
aclivilies.ll is not, however, exempl from VAT and irrecoverable VAT is charged lo the Slalemenl of
Financial Activities as incurred and shown as parl of the cost to which il relates.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives al the discretion ol Ihp
trustees.
Reslricled funds can only be used lor particular reslricled purposes wiihin the objects of the CIO.
Restrictions arise whEn specified by the donor or when funds are raised for parlicular reslricled
purposes.
Further explanation ol the nature and purpose ol each fund is included in the notes lo the financial
slatemenls.
Page 7
continued...

GLOUCESTERSHIRE MASONIC CHARITY ACTION
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THEYEAR ENDED 31 OCTOBER 2023
DONATIONS AND LEGACIES
31.10.23
31.10.22
Donations. legacies & gift aid
Subscriptions
19,227
8.550
21,333
8,200
27.777
29,533
INVESTMENT INCOME
31.10.23
31.10.22
Intere51 receivable
Inveslment Fund income
162
36,239
32
33,158
36,401
33,19D
INCOME FROM CHARITABLE ACTIVITIES
31.10.23
31.10.22
A£livily
Rental incomè
Rental income
83,94B
B8,300
GRANTS PAYABLE
31.10.23
31.10.22
Grants payable
49.670
80,365
The lolal grants paid to inslilulions during the year was as
follows..
31.10.23
31.10.22
Grants from fund
Lodge donation5
Teddie5 lor IDving car
Masonic relipf grants
21,332
21,993
5,645
700
30,040
45.730
3,497
1,098
49.670
80,365
Page 8
conlinued...

GLOUCESTERSHIRE MASONIC CHARITY ACTION
NOTES TO THE FINANCIAL STATEMENTS- CDnllnued
FOR THEYEAR ENDED 31 OCTOBER 2023
SUPPORT COSTS
Governance
cosls
Management
Totals
Support costs
78,884
3.382
82.2£6
Support costs, included in Ihe above, are as IDIIows'.
Management
31.10.23
Support
costs
31.10.22
Total
aclivilies
Light and heat
Ground rent & service charges
Repairs and mainleriance
Depreciation ol langible and h2ri13ge
assets
209
40.775
5.026
63.676
4,288
10,920
10,920
78,884
56.930
Governance ¢o$ls
31.10.23
Support
costs
31.10.22
Total
aclivilie5
Other adminislralion
ndependenl examiners fee
Legal fees
1,048
2,334
1,166
2,220
3,600
3,382
6,986
TRUSTEES. REMUNERATION AND BENEFITS
There were no Iruslees, remuneration or other benefits for the year ended 31 Octobèr 2023 nor for
the year ended 31 October 2022.
Trustees. expenses
There were no trusteès, expenses paid for the year ended 31 October 2023 nor lor the year ended
31 October 2022.
All expenses are paid in accordance with Charity Commission guideline5 and all transactions with
Iruslees are al markel value.
Page 9
continued...

GLOUCESTERSHIRE MASOhllC CHARITY ACTION
NOTES TO THE FINANCIAL STATEMEN¢TS - corilinued
FOR THEYEAR ENDED 31 OCTOBER 2023
STAFF COSTS
The average monthly number ol employees during the year was as lollDWS-
31.10.23
31.10.22
Charitable activities
No emplDyees received emoluments in exces5 of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unreslricled Reslricled
funds
fund
Endowment
fund
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
29,533
29,533
Charllable activities
Rental income
88,300
88,3DO
Investment income
32
6,140
27.0IB
33,190
Total
29,565
94.440
27,018
151,Q23
EXPENDITURE ON
Charitable aclivili•s
Grants payable
Support costs
8D,365
2,775
80.365
63,916
61,141
Total
83.140
61,141
144,281
Nel galns11105ses1 on inveslmenls
116,9021
188.0171
INCOME/(EXPENDITUREJ
Translers belween lunds
153,5751
13,1571
16,397
65,317
(44,0971
162,1601
181,2751
Nel movement in lund$
156,7321
81,714
1106.2571
181,2751
RECONCILIATION OF FUNDS
Total funds brought forward
159,539
1,513,285
992,044
2,664,868
TOTAL FUNDS CARRIED FORWARD
102,807
1,594.999
885.787
2,583,593
Page 10
continued...

GLOUCESTERSHIRE MASONIC CHARITY ACTION
NOTES TO THE FINANCIAL STATEMENTS- conllnued
FOR THE YEAR ENDED 31 OCTOBER 2023
10.
TANGIBLE FIXED ASSErs
Long
leasehold
COST
At I NDvember 2022 and 31 October 2023
1,365,ODQ
DEPRECIATION
Al l November 2022
Charge for year
94,560
10,920
Al 31 October 2023
105,480
NET BOOK VALUE
Al 31 October 2a23
1,259,520
Al 31 October 2022
1,270,440
FIXED ASSEf IMVESTMENTS
Unlisted
investments
MARKEfvALUE
Ai l November 2022
Additions
Rovalualions
1,126,171
25,996
{27,38I)
At 31 October 2023
1,124.783
NET BOOK VALUE
Al 31 October 2023
1,124,783
At 31 October 2022
1,126,171
There were no investment assets outside the UK.
Cost or valuation al 31 October 2023 is represented by..
Unlisted
investments
Valuation in 2015
Valuation in 2016
Valuation in 2017
Valuation in 2018
Valuation in 2019
Valuation in 2020
Valuation in 2021
Valuation in 2022
Valuation in 2023
Cost
21,193
47,8&2
46,212
21,905
79,228
24,241
180,634
(88,0171
(27,3841
818,909
1,124.783
Pag& 11
continued.

GLOUCESTERSHIRE MASONIC CHARITY ACTION
NOTES TO THE FINANCIAL STATEMENTS - cunlinuèd
FOR THE YEAR ENDED 31 OCTOBER 2023
12.
DEBTQRS: AMOUNTS FALLING DUE WITHIN ONEYEAR
31.10.23
31.10.22
Prepayments and accrued income
20,529
17.542
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONEYEAR
31.10.23
31.10.22
Accrued expenses
2,226
7,945
14.
CREDITORS.. AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.10.23
31.10.22
Other creditors
784
595
15.
MOVEhlENT IN FUNDS
Nel
movement
in funds
Transfers
between
funds
Al
1.11.22
Al
31.10.23
Unre5tri¢led funds
General fund
102.807
124,4461
27.109
105,470
Restrictèd funds
Housing lund
1,594,999
7,751
18,995)
,593,755
EndDwmenl funds
Inveslment Fund
885.787
5,5DI
118,1141
873.1714
TOTAL FUNDS
2,583,593
2,572,399
Net movement in lunds, included in the above ar& as folltsws..
Incoming
resources
Resources
expended
Gains and
losses
Movement
in funds
Unreslricted funds
General fund
27,939
152.3851
124,4461
Reslrlcled funds
Hou5in9 fund
91,830
179.551)
14,5281
7,751
Enduwmenl funds
Investment Fund
28,357
122,8561
5,501
TOTAL FUNDS
148.126
1131,9361
{27.3841
(11,1941
Page 12
continued...

GLOUCESTERSHIRE MASONIC CHARITh ACTION
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023
15.
MOVEMENT IN FUNDS - eontinued
Comparatives lor movemènt in lunils
Nel
movement
in funds
Transfer5
between
funds
Al
At
31.10.22
Unrgslricted fund5
General lund
159,539
153,5751
13,1571
102,8D7
Restricted funds
Housing fund
1,513,285
16,397
65,317
1,594,999
Endowmenl funds
Investment Fund
992,044
144,0971
162,1601
885,787
TOTAL FUNDS
2,664.86B
181,275)
2,583,593
Comparalive net movement in lunds, included in the above are as follows-.
Incoming
resourcps
Resources
expended
Gains and
losses
Movement
in funds
Unrestrictèd funds
General fund
29.565
183,1401
153.5751
Re51rl¢lpd funds
Housing lund
94,440
161,1411
116,9021
16,397
Endowment funds
Investment Fund
27.018
144,097)
TOTAL FUNDS
151,023
1144.2811
188.0171
181,2751
Purposes of Individual funds
The General Fund may be applied for any charitable purpose al the trustees, discrellon in accordance
with the constitution ol the CIO.
The Housing Fund is held for the purpose Df providing affordable rented accommodation, particularly
lo elderly people in accordance with thé objects ol the CIO,
The Investment Fund is held ID generate an Income from which regular donations are made lo other
charities and for any olher charitable purpose al the discretion of the Iruslees.
Transfers between funds
Transfers between funds are made in order lo mainlain the balancés on the Restricted and
Endowment Funds al the same value as the assets in which Ih05e fund5 arp invested.
Transfers equal lo thè movements in the valuation of assets are made between these lunds and
Unrestricted reserves on an annual basis.
Page 13
continued.

GLOUCESTERSHIRE MASONIC CHARIIY ACTION
NOTES TO THE FINANCIAL STATEMENTS - Continued
FOR THEYEAR EhlDED 31 OCTOBER 2023
16.
RELATED PARTY DISCLOSURES
There were no related party transactions for the year endèd 31 October 2023.
Page 14