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2024-04-30-accounts

BUCKINGHAMSHIRE MASONIC BENEVOLENT FUND (Registered Charity Number 200845)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2024

Agenda

  1. To confirm the Minutes of the Annual General Meeting held at Freemasons’ Hall, Great Queen Street, London, on Monday 7[th] October 2023, as printed.

  2. To receive the Secretary’s Report for the year ending 30[th] April 2024

  3. To receive the Audited Statement of Accounts for the year ending 30[th] April 2024

  4. In accordance with the rules of the fund to elect W.Bro. David Woodward, as Treasurer, W.Bro. Anthony Martin, as Honorary Secretary, and W.Bro. Phillip Cole as Independent examiner.

  5. Any other Business

  6. To close the meeting

Resume of the Minutes of the Annual General Meeting of the fund held on the 7[th] October 2023 at Freemasons Hall, Great Queen St, London

  1. The minutes of the meeting held on the 24[th] October 2022 were confirmed

  2. The Chairman’s report and independently examined accounts for the year ending 30[th] April 2023 were approved.

  3. W.Bro David Woodward was elected as Treasurer, and W.Bro Anthony Martin as Honorary Secretary.

Structure, governance and management

The Buckinghamshire Masonic Benevolent Fund was formed in October 1902 at the Provincial Grand Meeting in Freemasons' Hall, London.

The Fund is governed by the Trustees namely, The Deputy Provincial Grand Master, who acts as Chairman, and two senior Assistant Provincial Grand Masters. The fund is managed by the Committee Members namely the Provincial Grand Almoner and the Fund Treasurer.

Financial review

The Benevolent Fund has an investment portfolio under management exceeding £2.1 million currently. The annual income from the fund is currently sufficient for the Provincial Grand Almoner to assist Buckinghamshire Freemasons and their dependents in times of distress caused by unforeseen financial difficulties.

The Fund supports a loan scheme of mobility aids including electric scooters, wheelchairs, and straight stair lifts. The Fund also grants low interest or interest free loans to Buckinghamshire Freemasons when and where available.

Custodian trustee

The charity and its Trustees do not hold assets on behalf of others.

Public benefit statement

The charity Trustees have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers and duties.

Objectives and activities

The Fund was established with the object of relieving distress by means of outright grants, annuities or other periodical payments or loans (either free of interest or at low rates) for or towards:

  1. The maintenance, school clothing and education of children of necessitous or deceased Freemasons.

  2. The vocational training and advancement in life of such children after leaving school.

  3. The relief of Freemasons and their children and their wives and the widows of deceased Freemasons, all of whom are in necessitous circumstances.

Freemasons means Brethren who are, or have been, subscribing members of a Lodge, Chapter or other Masonic Society in the Province of Buckinghamshire.

Achievements and performance

During the year ended 30th April 2024 there has been a return to higher levels of grant support requested. Grants totalling over £65,000 were disbursed to Buckinghamshire Freemasons and their dependents. A number of these grants were one-off payments to help our members and their dependents at a time of financial crisis or emergency. Most of the grants have been made to assist in the welfare and quality of life for those who need the use of Mobility aids, including Mobility scooters, wheelchairs and stairlifts.

It is with a tremendous sense of gratitude that we acknowledge the additional support of The Masonic Charitable Foundation (MCF)

The Masonic Charitable Foundation has made 83 grants to our Brethren or their dependants totalling £238,769, an increase over last year (52 beneficiaries, £118,337)

The Royal Masonic Benevolent Institution continue to support necessitous Bucks residents in Masonic Residential Homes.

These figures highlight the continuing level of need being experienced by the Brethren and dependants of the Province and the Committee wishes to express sincere thanks to the five Assistants to the Provincial Grand Almoner, all the individual Lodge Almoners, and the four Visiting Volunteers for the time given to visit, assess the circumstances of those of our Brethren who have requested assistance from the Benevolent fund, or the MCF.

This report has been prepared in accordance with the Statement of Recommended Practice, Accounting and Reporting by Charities (issued in March 2005).

This report was approved by the Trustees on 5th October 2024 and is signed on their behalf by;

Anthony J Martin. BA(Hons) Honorary Secretary

BUCKINGHAMSHIRE MASONIC BENEVOLENT FUND REGISTERED CHARITY NO. 200845

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2024

Incoming Resources
Donations
Investment drawdowns
Total Incoming Resources
Resources Expended
Charitable Payments:
Annuities and Grants
Insurance
Other Expenses
Computer costs (Xero accountancy software)
Scooter Collection and Delivery Costs
Scooter Repairs and Servicing
Stair Lift Installations and Removals
Stair Lift Repairs
Disposal of old stair lifts and scooters
Total Resources Expended
Net Incoming Resources (Deficit)
Net Surplus/(Deficit) on Investment Assets
Unrealised gains (losses)
Investment drawdowns
Net Movement in Funds
Investments at Market Value
Novia
Current Assets
Stock of Stair Lifts and Scooters
Bank Balances:
TSB
Cater Allen
Grand Charity Relief Chest
Income Tax Recoverable
Loans
Creditors: amounts falling due within one year
Net Assets
Accumulated Fund
Brought forward
Surplus/(Deficit) for the year
Total Funds
David Woodward DipFA
Hon Treasurer
£
5,823
50,000
2024
18,123
194
966
432
3,899
3,065
11,124
2,020
30,000
BALANCE SHEET AS
£
2,266,090
2024
12,850
39,094
-
102
-
6,550

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BUCKINGHAMSHIRE MASONIC BENEVOLENT FUND

I am reporting on the accounts of the fund for the period ended 30 April 2024.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this period under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit, and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that 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 which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Philip Cole Landmark, Chartered Accountants Leavesden Park 5 Hercules Way Watford Hertfordshire WD25 7GS

Date 5 October 2024