Charity registration numb8r 11548011England and Wales>
GLOUCESTERSHIRE MASONIC CHARITY ACTION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

GLOUCESTERSHIRE MASONIC CHARITY ACTION
LEGAL AND ADMINISTRATIVE INFORMATION
Trusteos
Mr W J Duman
MrJ P Jones
Mr S D Sullivan
Mr R Barton
Mr R R Stephens
Mr D H T Henderson-Ros$
Mr J Henry
Mr P S Walkins
Mr M Steventon-smilh
(Appointed 8 May 20241
(Appointed 25 July 2024)
(Appointed 25 July 2024)
(Resigned 8 May 20241
(Appointed 30 January 2025)
(Appointed 30 January 2025)
Charlty number (England and Wales)
1154801
Registered office
Masonic Hall
Venn's Lane
Wotton-under-Edge
Gloucestershire
England
GL12 7BE
Independent examiner
BK Plus Limited
6 Manor Park Business Centre
Ma¢kenzie Way
Chellenham
Gloucestershire
England
GL519TX

GLOUCESTERSHIRE MASONIC CHARITY ACTION
CONTENTS
Page
Trusteps. report
Independent examinels report
Statemenl of financial adivities
Statement of financial position
Notes to the financial statements
7-12

GLOUCESTERSHIRE MASONIC CHARITY ACTION
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 OCTOBER 2024
The trustees present their annual report and financial statements for the year ended 31 October 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial slalements and comply with the charity's goveming document, the Charities Act 2011. FRS 102 "The
Financial Reporting Slandard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting
and Reporting by Charities.. Statement of Recommended practi￿ applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021"
Obj6Ctives and activitles
Objectlves and aims
The objects of the Charitable Incorporated Organisation (CIO) are to do all such things as arè lawfully Charilable in
nature for the benefit principally of the citizens of Gloucestershire.
Public benefit
As set out elsewhere in Ihis annual report, the CIO makes donations and grants to other registered charities, or
entities which conform lo charitable aims and praclices. to lurther its charitable purposes in the wider community for
the public benefit in compliance with the requirements of the Charities act 2011. In addition, it makes some direct
grants lo individuals in need.
Grant making
The Trustees approve th8 making of grants in line with the objects of the CIO.
Achlev8m8nt6 and performance
Charltable activities
The Charity kept wilhin its guidelines on investments and risk and gave donations amounting lo a substantial sum to
a wide variety cf charilable organisations, keeping within the applicable criteria.
Financial revlew
Financial position
The GMCA CIO continues to operate as a going concem with the Trusteeg meeting at regular intervals and
communicating regularly via email. Virtual meetings still provide a valuable source of communication when physical
meetings cannot be arranged. The focus of the GMCA remains as before
lo support charities which in turn
support those less fortunate Ihan ourselves. Whilst there is a general desire for the GMCA to support particular
charitable projects, the Trustees have also considered applications for general and running costs of suitable
Charities.
Future plan8
No changes lo the objects or activities of the CIO are planned for the foreseeable future.
Governing document
Gloucestershire Masonic Charity action was established as a CIO under ils current constitution and achieved
charitable status and registered with the Charity Gommission on 29 November 2013. Some modifications to the
constitution were agreed by the Truslees on 20 December 2024. The effect of these changes is reflected in the
organisational structure detailed below.

GLOUCESTERSHIRE MASONIC CHARITY ACTION
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
Structure} governance and management
Organlsational structure
Under the CIO'S constitulion the CIO is managed by a Board of Trustees whiGh is selected as follows..
a. Trustèes must be appoinled by a resolution passed at a properly convened meeting of the CIO'S Trustees;
b. Trustees must first be nominated in writing by the Provincial Grand Master or Ihe Deputy Provincial Grand
Master of the Masonic Province of Gloucestershire..
Trustees must be over the age of 16 years and at least one Trustee must be over the age of 18 years- and
d. there must be at least and no more than eight Trustees. Three Trustees are required to foim a quorum.
The members of the CIO are its Trustees who are the only persons eligible to be members. Any member who
ceases to be a Trustee automatically cèases to be a member.
Inductlon and tralning of new Trustees
New Trustees are provided with a copy of the Constitution and the CIO'S latest Annual Report and Financial
Statements.
statement of trusteo$' responslbilltSes
The trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards {United Kingdom Generally Accepted Accounting
Practice).
The law applicable to Charities in England and Wales requires the trustees to prepare financial statements for each
financial year which give a true and fair view of the slate of affairs of the charity and of the incoming resources and
application of resources of the charity for that year.
In preparing these financial statements, the trustees are required to..
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP.,
make judgements and estimates that are reasonable and prudent.,
slate whether applicable accounting Standards have been followed, subject to any material departures disclosed
and explained in the financial statements.. and
prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity
will conlinue in operation.
The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy al any
time the financial position of the charity and enable them to ensure that Ihe financial statements comply with the
Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They
are also responsible for safeguarding the assets of the charity and hen￿ for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
The trustees, report was approved b the 8oard of Tfustees.
Mr D H T Hender50n-Ross
Trust8e

GLOUCESTERSHIRE MASONIC CHARITY ACTION
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF GLOUCESTERSHIRE MASONIC CHARITY ACTION
I report to the trustees on my examination of the financial statements of Gloucestershire Masonic Charity Action (the
charity) for the year ended 31 October 2024.
Responsibllities and ba818 of report
As the trustees of the charity you are responsible for the preparation of the finanaal statements in accordance with
Ihe requirements of tho Charities Act 2011.
I report in respect of my examination of the charity's financial statements carried out under section 145 of the
Charities Act 2011. In Garrying out my examination I have followed the Directions given by the Charity Commission
under 3eclion 145151{b) of the Charities Act 2011.
Independent examlner's slatompnt
Your attention is drawn to the fact that the chaTlty has prepared the financial statements in accordance with the
relevant version of the Statement of Recommended Practice applicable lo charities preparing their financial
statemenls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102) in preference to Ihe Accounting and Reporting by Charities.. Statement of Recommended Practice issued on 1
April 2005 which is referred to in the extant regulations but has now been wilhdrawn. l understand that this has
been done in order for the financial statements to provide a true and fair view in accordan￿ with UK Gen8rally
Accepted Accounting Practice.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect=
accounting records were not kept in respecl of the charity as required by section 130 of the Charities Act 2011.
the financial statements do not accord wilh those records: or
the financial statements do not compty with the applicable requirements concerning the form and conlenl of
financial statements set out in the Charities (A¢¢ounl$ and Reports) Regulations 2008 other than any
requiremenl that the financial statements give a true and fair view, which is not a matter considered as part of
an independent examination.
I have no concems and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
R F Downes FCA
BK Plus Limitèd
Chartered Certified Accountants
6 Manor Park Business Centre
Mackenzie Vwdy
Cheltenham
Gloucestershire
GL51 9TX
England
Dale..
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GLOUCESTERSHIRE MASONIC CHARITY ACTION
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 OCTOBER 2024
Current finanG(al year
Unrestrtcted
Restrlcted
Endowmènt
Total
Total
funds
funds
funds
2024
2024
2024
2024
2023
Notgs
Income from:
Donations and legacies
Other trading activities
Investments
22,159
22,159
92,590
44.150
27,777
83,948
36,401
92,590
8,779
6.140
29,231
Total Income and
endowments
28.299
101,369
29,231
158,899
148.126
Expenditure on:
Charitable activities
87.746
57.529
145,275
131.936
Totsl axpendlture
87,746
57,529
145,275
131,936
Net gainslllosses) on
investments
69,612
47.698
117,310
(27,384}
Not incomel(expendlturo)
(59,447)
113,452
76,929
130,934
111,194)
Transfers be￿een funds
39,652
(48.431 }
8,779
Not movement In funds
{19,795)
65,021
85,708
130,934
{11,1941
Reconclllatlon of funds:
Fund balances at 1 November 2023
105.470
1,593,755
873.174
2,572,399
2,583,593
Fund balances at 31 October 2024
85.675
1.658,776
958.882
2,703,333
2,572.399

GLOUCESTERSHIRE MASONIC CHARITY ACTION
STATEMENT OF FINANCIALACTIVITIES (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
Prlor flnanGial yoar
Unrestricted
Restri¢t8d
Endowm&nt
Total
funds
funds
funds
2023
2023
2023
2023
Notes
Income from.
Donations and legacies
Other trading activities
Investments
27,777
27,777
83,948
36,401
83.948
7,882
162
28,357
Total income and ondowmenls
27,939
91.830
28,357
148,126
Expenditur9 on:
Charitable activities
52.385
79.551
131.936
Total 8xp8ndlturo
52,385
79,551
131,936
Net gainsl(losses) on investments
(4,5281
(22.856)
127,384}
Net Incomellexpendlturel
(24.446)
7,751
5.501
(11,1941
Transfers belMeen funds
27,109
(8,995)
{18,114)
Net movement In fund8
2,663
(1,244)
{12,613}
(11,1941
Reconclllatlon of funds..
Fund balances at 1 November 2022
102,807
1,594,999
885.787
2,583,593
Fund balancos al 31 October 2023
105,470
1,593,755
873.174
2,572.399

GLOUCESTERSHIRE MASONIC CHARITY ACTION
STATEMENT OF FINANCIAL POSITION
ASAT 31 OCTOBER 2024
2024
2023
Notès
Flxed assèts
Intangible assets
Tangible assets
10
11
1,274,593
1,248,600
1,124,783
1.259,520
2,523,193
2,384,303
Current assats
Debtor3
Cash al bank and in hand
12
22.721
160.537
20,529
170,577
183,258
191,106
Credltors,. amounts falling due within
one year
13
(3.118)
(3,0101
Nat eurrent a$getg
180,140
188,096
Total assets loss current liabilities
2,703,333
2,572,399
Tho funds of tho charity
Endowment funds
Restricted income funds
Unrestricted lunds
14
16
16
958,882
1,658,776
85,675
873,174
1,593,755
105,470
2,703,333
2.572,399
The ft'nanGial statem8nt8 were appr
ved by the trustees on
Mr D H T Henderson-Ross
Trusteo

GLOUCESTERSHIRE MASONIC CHARITY ACTION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024
Accountlng policles
1.1 Accounting convention
The financial statements have been prepared in accordance with the Charity's governing document, the
Charities Act 2011 , FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland"
and the Charilies SORP "Accounting and Reporting by Charities.. Statèment of Racommend&d Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102)" The charity is a Public Benefit Entity as defined by
FRS 102.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to
the extent required to provid8 a true and fair view. This departure has involved following the Slal&m8nt of
Recommended Practice for charities applying FRS 102 rather than the version of the Statement of
Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling. which is thè functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial stalements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
1.2 Charltable funds
Unrestricted funds Can be used in a¢Mrdan¢e with the Charitable objective$ at the discretion of the trustees.
Restricted funds Gan only be used for particular restricted purposes within the objects of the CIO. Restrictions
arise when specified by the donor or when funds are raised for particular reslricled purposes. Further
explanation of the nature and purpose of each fund is included in the notes to the financial statements.
1.3 Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the fund8,
it is probable that the income will be received and the amount can be measured reliably.
1.4 Expenditure
Liabilities are recognised as expendilure as soon as there is a legal or constructive obligalion committing the
¢harity to Ihat expenditure, it is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligalion can be Tneasured reliably. Expenditure is accounted for on an accruals basis and
has been classified under headings that aggregate all cost related to the category. Vvhere costs cannot be
directly attributed to particular headings they have been allocated to ach'vities on a basis consistent with the
use of resources.
Expenditure on grants made is recorded once the CIO has made an unconditional commitment to pay the
grant and this is communicated lo the beneficiary or the grant has been paid, whichever 15 Ihe earlier. The
CIO has not made any grant commilments of more than one year.
1.5 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairmenl losses. Assets C05ting less Ihan £500 are nol capitalised bul are written off
as expenditure when incurred.
Depreciation is recognised so as to write off the cost or valuation of assets less Iheir residual values over their
useful lives on the following bases..
Leasehold land and buildings
Straight line over 125 year5

GLOUCESTERSHIRE MASONIC CHARITY ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
Income from donations and lega¢ies
Unrostri¢ted
Unre5trictgd
funds
funds
2024
2023
Donations, legacies & gift aid
Subscriptions
15,509
6,650
19,227
8,550
22,159
27,777
Income from othgr trading actlvitlos
Re8trl¢lfrd
fund8
R&$lrlct•d
funds
2023
2024
Rental income
92,590
83,948
Expenditure on charitable actlvlties
Total
2024
Total
2023
Direct costs
Ground rent and service Gharges
Repairs and maintenance
Depreciation
Other administration
Independent examiners fee
43,362
1,405
10,920
2,193
2,442
63,676
4.288
10.920
1,048
2.334
60,322
82,286
Grants payable
84,953
49,670
145,275
131.936
Analy8is by fund
Unrestricted funds
Restricted funds
87,746
57.529
52,385
79,551
145,275
131,938

GLOUCESTERSHIRE MASONIC CHARITY ACTION
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
Grants payable
Total
2024
Total
2023
Grants to inslitulions..
Grants from fund
Lodge donations
Teddies for loving care
Masonic relief grants
66,862
11,261
6.330
500
21,332
21,993
5,645
700
84,953
49,670
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the
Charity during the year.
Employees
The average monthly number of employees during the year was..
2024
Number
2023
Number
Total
There were no employees whose annual remuneration was more than £60,000.
Galns and losses on Inv¢$lments
Rostrlctod Endowm•nt
fund$
funds
2024
Total
Rèitrlctèd EndowmBnl
fund•
fund8
2023
2023
Tot41
2024
2024
2023
Gainsl(losses) aiising on..
Revaluation of
Investments
69,612
47.698
117,310
(4.528)
(22,856)
(27,384)
Taxation
The CIO is a registered charity and accordingly is exempt from corporation tax on its charitable activities. It is
not, however, exempl from VAT and irrecoverable VAT is charged to the Statèment of Financial Aclivities as
incurred and shown as part of the cost to which it relates.

GLOUCESTERSHIRE MASONIC CHARITY ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
10 Fixed asset investments
Unlisted
Investmgnts
Cost or valuation
Al 1 November 2023
Additions
Disposals
Revaluation
1,124,783
38,516
{6.0161
117,310
At 31 O¢tober 2024
1,274,593
Carrying amount
At 31 October 2024
1,274,593
At 31 October 2023
1.124,783
11 Tanglblg fixed assets
Laasèhold
land and
bulldings
Cost or valuation
Al 1 November 2023
1,365,000
AI 31 October 2024
1,365,000
Depfeclatlon and Impalrment
At 1 November 2023
Depreciation charged in Ihe year
105,480
80,920
At 31 October 2024
116,400
Carrying amount
At 31 October 2024
1.248,600
Al 31 October 2023
1,259,520
12 Debtors
2024
2023
Amounts falling due within one year:
Prepayments and accrued income
22.721
20,529
10-

GLOUCESTERSHIRE MASONIC CHARITY ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
13 Crèditors: amount5 falling due within on8 year
2024
2023
Other creditors
Accruals and deferred income
784
2,334
784
2,226
3,118
3,010
14 Endowmenl funds
Endowment funds represent assets which must be held pemianently by the charity. Income arising on the
endowment funds can be used in accordance with the objects of the charity and is included as unrestricted
Income. Any capital gains or losses arising on the assets fomi part of the fund.
At1
Novembèr
2023
Incoming
rèsourcas
Transfers
Gains and At 31 October
losses
2024
Permanent 8ndowmont8
Investment Fund
873,174
29,231
8.779
47,698
958,882
Previous year:
At1
November
2022
Incoming
rosource8
Transfers
Galns and At 31 October
losses
2023
Permanent endowments
Investment Fund
885,787
28.357
118,114)
(22,856>
873,174
15 R08trlcted fund8
The restricted funds of the charity comprise the unexpended balances of donations and granls held on trust
subject to specific Conditions by donors as lo how they may be used.
At1
November
2023
Incoming Resourcès
resources
expended
Transfers
Galns and At 31 October
losses
2024
Housing fund
1.593.755
101,369
{57,529)
(48,431)
69,612
1,658,776
11

GLOUCESTERSHIRE MASONIC CHARITY ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
15 Restricted funds
(Continued)
Previous year:
At1
November
2022
Incoming Resources
resources
expended
Transfers
Gains and At 31 October
losses
2023
Housing Fund
1,594,999
91.830
179.551)
{8,995)
(4,528)
1.593,755
16 Unrèstrlcted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subjecl to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been sel aside out of unrestricted funds by the trustees for specific purposes.
At1
November
2023
Incoming
resources
R980urces
expended
Transfers At 31 Octobor
2024
General funds
105,470
28.299
187,746)
39,652
85,675
Prevlous year:
Incoming Resources
resources
expended
Transfers At 31 October
2023
November
2022
General funds
102.807
27,939
(52,385)
27,109
105,470
17 Rolated party transactions
There were no disclosable related party transactions during Ihe year (2023 - none).
12-