2023-03-31-accounts - Freemasons Charity Yorkshire North & East Ridings CIO

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		Page
Report ofthe Trustees	1	to	5
Report ofthe Independent Auditors	6	to	8
Statement ofFinancial Activities
Balance Sheet		10
Notes to the Financial Statements	11	to	18
Appendix	19	to	21
Detailed Statement ofFinancial Activities		22

						2023	2022
				Unrestricted	Restricted	Total	Total
				fund	fund	funds	funds
			Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Member donations with gift aid				5,783		5,783	8,601
Gift aid thereon				1,440		1,440	1,935
Member donations without	gift aid			405		405
Collections from lodges with gift aid							6,936
Gift aid thereon							1,734
Lodge donations without gift aid				15,180	250	15,430
Collections from provincial	annual meetings
with gift aid				1,454	1,507	2,961	2,174
Gift aid thereon				352	363	715	544
Other					43,246	43,246	8,556
Other trading activities				3,383		3,383
Investment income				26,954		26,954	23,117
Total				54,951	45,366	100,317	53,597
EXPENDITURE ON
Raising funds				8,083		8,083	9,157
Charitable activities
Masonic grants				13,800	2,328	16,128	18,600
Non-masonic grants				38,124	44,971	83,095	35,820
Teddies for Loving Care					4,511	4,511	1,822
Other charitable expenditure				3,480		3,480
Support costs				5,848		5,848	5,528
Total				69,335	51,810	121,145	70,927
NET INCOME/(EXPENDITURE)		BEFORE
INVESTMENT GAINS/(LOSSES)				(14,384)	(6,444)	(20,828)	(17,330)
Net gains/(losses) on investments				~90,177)		(90,177)	38,833
NET INCOME/(EXPENDITURE)				(104,561)	(6,444)	(111,005)	21,503
RECONCILIATION OF FUNDS
Total funds brought forward				930,833	31,356	962,189	940,686
TOTAL FUNDS CARRIED FORWARD				826,272	24,912	851,184	962,189

				2023	2022
		Unrestricted	Restricted	Total	Total
		fund	fund	funds	funds
	Notes
FIXEDASSETS
Investments	12	834,693		834,693	941,912
CURRENT ASSETS
Debtors	13	6,503	3,235	9,738	5,413
Cash at bank		(3,034)	22,586	19,552	35,155
		3,469	25,821	29,290	40,568
CREDITORS
Amounts falling due within one year	14	(11,890)	(909)	(12,799)	(20,291)
NET CURRENT ASSETS		(8,421)	24,912	16,491	20,277
TOTAL ASSETSLESSCURRENT
LIABILITIES		826,272	24,912	851,184	962,189
CREDITORS
Amounts falling due after more than one year	15
NET ASSETS		826,272	24,912	851,184	962,189
FUNDS	16
Unrestricted funds				826,272	930,833
Restricted funds				24,912	31,356
TOTAL FUNDS				851,184	962,189

DONATIONS AND LEGACIES
	2023	2022
Teddies for Loving Care	740	4,805
Way ofthe Roses	35,969
Other income	6,537	3,751
	43,246	8,556

3.	OTHER TRADING ACTIVIT		IE	S
							2023	2022
	Masonic lottery —net proceeds						3,383
4.	INVESTMENT INCOME
							2023	2022
	Quoted investments						26,954	23,117
5.	RAISING FUNDS
	Raising donations and legacies
							2023	2022
	Investment management fee						8,083	9,157
6.	GRANTS PAYABLE
							2023	2022
	Masonic grants						16,128	18,600
	Non-masonic grants to institutions						82,595	35,820
	Non-masonic grants to individuals						500
							95,592	54,420
	The total grants paid to institutions			during	the year was as follows:
							2023	2022
	Way ofthe Rose (see Appendix		on	page	19)		35,969
	Autumn Appeal (see Appendix	on page 19)					18,302
	East Hull Youth Rugby League						500
	North Ferriby Riding for the Disabled						445	477
	York k Scarborough Hospitals	Charity					50
	The Rainbow Centre						250
	Yorkshire Coast Sight Support						200
	Hull and East Yorkshire Hospital		Charity		Fund		2,000
	Cleveland Mountain Rescue						150
	Wheldrake School PTA						250
	Duke ofKent and Rainbow wards,			Scarborough		Hospital	1,000
	Anne Taylor Academy ofDance						500
	Scarborough Sea Cadets						1,000
	Bridlington Red Admiral Majorettes						380
	Army Benevolent Fund						2,000
	Hull Sea Cadets						1,250
	Zoes Place Baby Hospice						100
	Staithes and Runswick Bay RNLI						100
	Guisborough Town Pride						150
	Tees Valley Wildlife Trust						150
	Juno lodge re Beverley Food Scheme						2,450
	South Cleveland Heart Fund						500
	Balance carried forward						67,696

Balance brought forward	Balance brought forward							67,696
Cruse York								1,500
Bloodrun EVS								150
Friends ofConnaught	Court							3,871	2,000
York Scout Trust								1,500
SleepSafe								974
Guisborough Sea Cadets								150
Yorkshire Children								1,000
Middlesbrough FC Foundation								1,000
Yorkshire Air Ambulance								100
Middlesbrough Scouts								1,000
Kirkham Henry Performing			Arts					1,250
Encephalitis Support Group								1,250
Shine 21								1,000
Stillbirth and Neonatal	Death Charity							631
Adjustment in respect	of	earlier year						(477)
Covid-19 scheme (see	Appendix			page		20)			1,175
Wellbeing Initiative (see		Appendix			page 20)				6,283
White Knights Yorkshire									14,989
WISHH									200
Lord Deramores School									400
Explore York Libraries	&Archives				Mutual				2,636
Holderness Hedgehog	Hospital								200
JCHU Children's Scanner Appeal									2,000
York Food Bank									800
Help For Refugees									1,000
Great Ayton Scout Group									250
Humber Scouts Group									250
Special Stars									1,060
Prison Me No Way									1,000
Kirkby Great Broughton		School							400
Hull &East Yorkshire	Teenage Cancer Trust								200
Bundles ofJoy									500
								82,595	35,820
SUPPORT COSTS
								Governance
						Management	Finance	costs	Totals
Other resources expended						302	266	5,280	5,848
AUDITORS' REMUNERATION
								2023	2022
Fees payable to the charity's			auditors			for the audit ofthe charity's	financial
statements								3,960	3,600
Auditors' remuneration	for non-audit					work		1,320	1,200

	Unrestricted	Restricted	Total
	fund	fund	funds
INCOME AND ENDOWMENTS FROM
Donations and legacies	21,924	8,556	30,480
Investment income	23,117		23,117
Total	45,041	8,556	53,597
EXPENDITURE ON
Raising funds	9,157		9,157
Charitable activities
Masonic grants	17,100	1,500	18,600
Non-masonic grants	32,661	3,159	35,820
Teddies for Loving Care		1,822	1,822
Other	5,528		5,528
Total	64,446	6,481	70,927
Net gains on investments	38,833		38,833
NET INCOME Carried forward	19,428	2,075	21,503
NET INCOME Brought forward	19,428	2,075	21,503
Total funds brought forward	911,405	29,281	940,686
TOTAL FUNDS CARRIED FORWARD	930,833	31,356	962,189

FIXEDASSETINVESTMENTS
		Cash and
	Listed	settlements
	investments	pending	Totals
MARKET VALUE
At 1 April 2022	870,458	71,454	941,912
Additions	123,285	(59,576)	63,709
Disposals	(80,751)		(80,751)
Revaluations	(90,177)		(90,177)
At 31March 2023	822,815	11,878	834,693
NET BOOK VALUE
At 31March 2023	822,815	11,878	834,693
At 31March 2022	870,458	71,454	941,912

		2023	2022
United Kingdom Fixed	Interest	189,408	216,554
Overseas Fixed Interest		103,425	42,960
United Kingdom Equities		105,521	116,189
Overseas Equities		205,339	220,612
Emerging Economy		12,975	13,300
Property Funds		43,809	64,510
Alternative Assets		162,338	196,333
Cash at bank awaiting	investment	11,878	71,454
		834,693	941,912

				Cash and
			Listed	settlements
			investments	pending	Totals
Valuation	in	2023	46,840		46,840
Cost			775,975	11,878	787,853
			822,815	11,878	834,693

13.	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
				2023	2022
	Other debtors			9,738	5,413
14.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2023	2022
	Other creditors			5,543	13,261
	Accruals and deferred income			7,256	7,030
				12,799	20,291
15.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE			YEAR
				2023	2022
	Other creditors
16.	MOVEMENT IN FUNDS
				Net
				movement	At
			At 1.4.22	in funds	31.3.23
	Unrestricted funds
	General fund		930,833	(104,561)	826,272
	Restricted funds
	Restricted fund		31,356	(6,444)	24,912
	TOTAL FUNDS		962,189	(111,005)	851,184
	Net movement in funds, included	in the above are as follows:
		Incoming	Resources	Gains and	Movement
		resources	expended	losses	in funds
	Unrestricted funds
	General fund	54,951	(69,335)	(90,177)	(104,561)
	Restricted funds
	Restricted fund	45,366	(51,810)		(6,444)
	TOTAL FUNDS	100,317	(121,145)	(90,177)	(111,005)

Comparatives for movement in funds
		Net
		movement	At
	At 1.4.21	in funds	31.3.22
Unrestricted funds
General fund	911,405	19,428	930,833
Restricted funds
Restricted fund	29,281	2,075	31,356
TOTAL FUNDS	940,686	21,503	962,189

	Incoming	Resources	Gains and	Movement
	resources	expended	losses	in funds
Unrestricted funds
General fund	45,041	(64,446)	38,833	19,428
Restricted funds
Restricted fund	8,556	(6,481)		2,075
TOTAL FUNDS	53,597	(70,927)	38,833	21,503

							Balance	at
		Balance at 31	Incoming		Outgoing	Investment	31March
		March 2022	Resources		Resources	Gains	2023
Teddies for Loving
Care Scheme		18,090		740	(4,511)		14,319
PGA		12,000			(2,328)		9,672
Wellbeing	Initiative	624			(445)			179
Community	Chest	642		100				742
Way ofthe	Roses		35,969		(35,969)
Autumn Appeal			6,437		(6,437)
Juno lodge	re
Beverley Food
Scheme				250	(250)
PGL AGM
collection			1,870		(1,870)
		31,356	45,366		(51,810)		24,912

Analysis ofGrants paid under Way ofthe	Analysis ofGrants paid under Way ofthe	Roses
Prostate Cancer UK			17,985
Jo's Cervical Cancer			17,984
			35,969
Analysis ofGrants paid under the Autumn		Appeal
Move the Masses			250
York Womens Counselling Service			500
York SANDS			250
York k, Scarborough Hospital Charity			350
The Dales School Fund			300
Great North Air Ambulance			500
South Tees Hospitals Charity			3,000
Yorche stra			57
The West Way Open Arms			250
Scarborough Social Action Group			250
Scarborough/Ryedale Community	Recycling		1,000
Cancer Laryngectomee Trust			500
Next Steps Mentatl Health Centre			500
StMarys Church Cloughton			305
Cleveland Mountain Rescue Team			450
We Can Dance			500
Northern Hull Rainbow Gardens			943
Bone Cancer Research Trust			200
Kingfisher Cafe for the Homeless			400
The Scarborough Amicable Society			450
Beach			400
Fishermans Charity			300
WISHH			900
The Stephen Hughes Foundation			300
My Sisters Place			500
Special Stars			300
Marwood CEInfant School			250
Herriot Hospice @The Lambert			300
PCC Marton in Cleveland			250
Trinity Methodist Church			250
Girl Guides Guisborough			250
Beech Holmes Tandom Club			1,437
RSPCA York A District			200
Linthorpe Community Primary School			250
Humber Rescue			1,003
Motor Neurone Disease Association			457
			18,302

For	Appendix The Year Ended 31March 2023
Analysis ofGrants paid under Covid-19	Appeal for the
year ended 31March 2022
Beverley Community Lift		1,175
		1,175
Analysis ofGrants paid under Wellbeing	initiative for the
year ended 31March 2022
York Food Bank		200
South Tees Hospital Charities		500
Hull Food Bank		200
Hull A East Riding MIND		200
Andy's Man Club		478
Hull Greyhound Rescue		790
Our Hospitals Charity		1,219
Great Ayton Girl Guides		350
RAFT		150
Footprints in the Community		612
Marie Curie Nurses		500
Yorkshire Air Ambulance		460
Riding for the Disabled		474
Roseberry Academy		150
		6,283

		For The Year Ended 31M	arch 2023
			2023	2022
INCOME AND ENDOWMENTS
Donations and legacies
Donations			69,240	25,675
Teddies for Loving Care			740	4,805
Legacies
			69,980	30,480
Other trading activities
Masonic Lottery —net proceeds			3,383
Investment income
Quoted investments			26,954	23,117
Total incoming resources			100,317	53,597
EXPENDITURE
Raising donations and legacies
Investment management	fee		8,083	9,157
Charitable activities
Teddies for Loving Care			4,511	1,822
Other charitable expenditure			3,480
Grants to institutions			83,095	35,820
Grants to individuals			16,128	18,600
			107,214	56,242
Support costs
Management
Sundries			188	559
Computer costs			114
			602	559
Finance
Bank charges			266	169
Governance costs
Auditors' remuneration			3,960	3,600
Auditors' remuneration	for non-audit	work	1,320	1,200
			5,280	4,800
Total resources expended			121,145	70,927
Net (expenditure)/income			(20,828)	(17,330)