REGISTERED CHARITY NUMBER.. 202930
REPORT OF THE TRUSTEES AND
AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED31 DECEMBER 202S
FOR
THE PROVINCE OF HAMPSHIRE & ISLE OF
WIGHT MASOP41C CHARITABLF. TRUST
Maxwell & Co
9 Abiw. Business Park
Monks W'a
Farnham
Surrei.
GU9 8HT

THE PRONI)CE OF HAIIPSHIRE & ISLE OF
WIGHT MASO,NIC CHARIT ABLE TRLST
cONTEP￿s OFTHE FINANCIAL ￿ATEmENTs
FOR THE YEAR ENDED 31 DECEMBER2025
P*%e
Reprt ofthe Trustees
Report •fthe Independ¢￿t Auditors
3 to 5
Stattment of FiDan¢ial Attlvltles
Bglante Sheet
Notes to the FI￿*￿£1*1 stateme￿¢$
8 10 13
Detailed Statement of FiThap¢lal Aetivitles
14

THE PROVINCE OF HAMPSHIRE & ISLE OF
REPORT OF THE TRUSTELS
FOR ThE YFAR ENDED 31 DECEhlBEk21tt5
UK andRepubli¢ of Ireland (FRS 102) (effxtiir l Jallwy 2019).
STRucfuRE. GovgRNANCE AND WACEMENT
Governillg docuThe#t
The ¢haTity is controlkdby its 8ovuning a thedoftru6t Ind mtibthes ei)ority.
REFERENCE AND ADN(INISTRATIVE DETAILS
Regislered Clwity Dumb¢r
2ff2930
Prfndpal addrttl
85 Winchester Rc
Chandlers Ford
Eastlew
Hampsh]re
S053 20Q
M J Hiblxrd
S M Baigrllt
l A L￿ne8
A M Wcldy¢z
C J Aspinell (reli￿1 2.7.25)
M D Childs
G Brknvell
B P Durrant {willial 2.725)
Avdllorl
MaxwcS1 & Co
9 Abbey BUS1r￿$S Park
Monk% W￿k
Sull¢y
(3U9 8Tr
STATEMEi￿ OF TRUSTEFS, RLSPONSIBILMFS
Jpplithl¢ law and Umol Kingthy)) (Unittsl Kin8thn G¢nerdlly Acc¢y￿1 Accoununs Practi￿).
Charity law t4uires th¢ tnjstees to prepate fin*n¢ial 5tatemeDts for ep<h fjn•ncial year. Under law. the trJ5tees have
elttted tv prqwe the fitbwial statcrn￿ts tTh accotdonce with United Kwgdom Gene￿lY Acccptuj Accoutltmg PJacti¢¢
IUDited Kingdom Acco• StandaTth 8ry1 applicable Jaw).
foir vicw of the state of affair5 of th¢ chanty of thc 11K￿]ng It￿lT£￿ aT¥J applt¢ation of re50UTeu. inGlwb'ng the
imcfjme and exprndlLU￿ of thc chaThty for that In prepann8 th￿¢ firthncia] 5tawncnt& the trWtee5 are requiTt4J
- ol￿eThE the ￿)d principles in the Chan"ties SORP:
conlinue ID bu5WKSS.

S M Baigalt. TTW

REPORT OF THE INDEPE￿DENT AUDITORS TO THE TRUSTEES OF
THE PROVINCE OF HAMPSHIRE & ISLE OF
WIGHT MASONIC CHARIT ABLE TRUST
Opinio
We have audited the fina￿cial staiemtnts of The Province of Harnpshire & Isle of Wight Masonic Charitable Tn]5t (the
'¢harity'} for lh¢ year ended 31 December 2025 which comprise the stsiement of Financial Activiiies. the Balance She
and notes to the fllwicial staiements. including a summary of si￿lficanT a¢couniing policies. The finallcial reporhng
framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards
(Unit¢d Kingdom Generally Accepted Accouniing Practice).
In our opinion the financial sts¢ements.'
give a true and fair view of the stale of the charitys affairs as at 31 December 2025 and of its incoming resources and
application of resourc¢s, for th¢ ycar th¢n cndcd.
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Pra¢¢ic¢,' and
have been prepared in accordance with the requirements of the Charities Acr 2011.
B851$ for opinio
We conducted (Trur audit in a¢¢Ord￿Ce with Intrrn*ional Sthndards on Audiiing (UK) (ISAS (UK)) and applicable law.
Our responsibilities under those standards are further (kscribed in the Auditor5, r¢spon5ibiliti¢s for the audit of the
financial sta¢em¢nts section of our report. We are independent of the charity in accordance with the ethical requirements
that are releyani to our audit of the finan¢ial sthtrments in the UK. including the FRC'S Ethical Stsnil8rd. and we have
fulfilled our other dhical responsibiliries in accordance with these requirements. We believe that the audit evidence wc
have obtained is 5ufficieni and appropriate 10 provide a basis for our opinion.
Concluiions relating to goin% concern
In Juditing th¢ financial statements, we have concluded the truste¢s' us¢ of the going concem basis of accounting in
the preparation of the financial statements is appropria¢¢.
Based on the work we have perfornied. we have not identified any material uncertainties relating to event$ oi ¢ondilions
that, individually or collectively, may casi significant doubl on the charitys ability to continue a5 a going concern for
period of at least twelve months from when the finan¢i41 siatements are 4uthoris¢d for issue.
Our responsibilities and the responsibilities of the b7￿CeS with respect to 8Olll8 concern are described in the relevant
sections of thi5 report.
Other Inform4tlon
The trustees are respon5ibl¢ for the otheT information. The oth¢r inf0m￿li0Th ¢ompris¢s the inforn￿l10n included in the
Annual Report, other than the financial sratements and our Report of the ]nd￿ndent Auditors th¢r¢on.
Our opinion on the financial statements does nol cover the other inforn)aiion and, excepi to the extent otherwise
explicitly ststed in our reporn we do not express any forn) of assurance conclusion thereon.
In ¢onneciion wilh our audit of the financial ststements, ¢)ur reSpO￿41b]lity is io read the other inforniation and, in doing
$0, consider whcihcr the other infomiaiion is malerially inconsistent with the financial staternents or our knowledge
obtained in the audit or otherwise appears to be materialty misstated. If we ideniify such material inconsistencies or
apparent material rni5Statcments, wc ￿ required to detemiine whether this gives rise to a material rnissialemeni in the
financial statements themselves. If, based on the work we have perfonned, we conclude that th¢re is a maierial
misststement of this other infom￿110n, we are required to rew1 thai fact. We have nothing to report in this regard.
Matters ort Ivhieh wt ire required to report by txeeptio
We have nothing io report in respeci of the following matters where the Charities (Accounts and Reports) Regulations
2008 requires us to report to you if, in our opinion-.
th¢ inforniation given in the Report of the TTUStees is inconsistent in any material respect with the finat]cial
statements; or
Su￿1Clent accounting records have Thot kept; or
the fmancial statements are not in agreement with the accounling records and retUTfLS' or
w¢ have not received all the infomation and explanaiions we require for ow audii.
Page i

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF
THE PROVINCE OF HAMPSHIRE & ISLE OF
WIGHT MASONIC CHARITABLE TRUST
Responsibilities of truste
As explained more fully in the Statement of TTUSttts' Re5VOTLsibilities, th¢ trustees are responsible for the prepaTation of
the financial ststements which give a tnje and fair view. and for such internal control a5 the trustee5 deterrnine is
necessary to enable the prePar￿lOn orfuhancial 5taternents that are free from material mi5slat¢menL whether due lo fraud
or error.
In preparing the financial siarements. the trusttts are re4)otL8ible for assessing the chtiriws ability to continue as a going
concem, disclosing, &s applicable, rnatters related to going concern and using the going concern basis of accounting
unl¢ss th¢ truste¢5 ¢ith¢r int¢nd to liquid*e the tharity or to rxa5e operations, or have no realistic alternative bui io do
Our rtsponslbllltle5 for th¢ audli of ihe filancial st*tements
We have been app)inted as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Aci
and relevont regulations mad¢ or having effeth thereunder.
Our objectives Bre to obthit) reLsonable &8suranc¢ alx)ut whether the fuwi¢ial $Mem¢nts as a whole are free from
maierial missraiemeni. whether due ¢0 fraud or eTfoT. and to issue 8 Report of ihe Independeni Audiior5 that include5 our
opinion. Reasonable assurance is a high level of assurance, bui is noi a guaraniee ihat an audit conduaed in accordance
with ISAS {UK) will always detect a maierial misstatement when it exists. Missiaiements can arise from fraud or error
and are eonsidered maierial if, individually or in the aggregate. they could reasonably be expe¢ied io influence the
economic decisions of users taken on The basis of these financial staiements.
The extent io whi¢h our pro¢edur¢s are ¢apable of dde¢iing irregularities. in¢ludin8 fraud is deiailed below,.
As part of dcsigning our audit. we detern)ined materiality and assessed the risks of material rnisststement in the financial
siatemenis. including how fraud may occur by enquiring of the management of its own consideraiiort of fraud.
We also eonsidered potential flnancial or other p￿Ssures. opportunity and motivations for fraud. As part of this
di5CUS5ion we identified the internal controls established to miiigale risks related io fraud or non compliance with laws
and re8ulalions and how mana8emtnt monitor these processes. Appropriate procedures included the review and testing
of manual journals and key estimates and judgem¢nts made by management.
Our test5 included agreein8 the fmancial sthiements disclosures ￿ underlying supporting dwumen¢ation and enquirie5
with management. We did noi identify any key audit matters relating 10 irr¢gulwTi¢ies, including fraud. As in all of our
audi15, we also addr¢s5ed th¢ risk of managemenl oveThide of internal controls including testin8 journals whether there
was evidence of bias by the Irusiees thal represented a risk of material misststemen( due io fraud.
Our audit procedures were designed to respond to risks of TnY4teTial rnisststement in ihe financi81 ststements. reco&TnisinL
that the risk of noi delecling a malerial misstateTnent due io fraud is higher than ihe risk of not detecting one resulting
from ¢rroT, ￿ fraud may involve delibe￿¢ con¢e4lmeni by. foT ex¥mple. foTgery, misrepresentations or through
ollusion.
There are inhcrenl limitations in ihe audit procedure perfomed and the fuTther removed non-¢ompli#nc¢ with IAWS and
regulation5 is from the events and transaction5 reflected in ihe financial sthtemenis, the less likely we are to become
aware of it.
A further descripti(m of our r¢spon5ibilitie5 for the audit of the financial statements ts located on the Financial Reporting
Council's website at www.frc.org.uklauditorsresponsibilities. This description foms part of our Report of the
Ind¢p¢nd¢nt Auditors.
Page 4

REPORT OF THE INDEPENDENT AUDrroKs TO THE TrUSTEES OF
THE PROVINCE OF HAMPSHIRE & ISLE OF
WICHT M￿S0￿1c CHARrfABIX TRusr
Us¢ of our report
Tbi5 rqjort ￿ m* solely fy) the cJJaTitys trLwee4 ¥ a bo(ty. in a¢¢oTdm with Port 4 of the Charitie5 (Accounts and
Reports) Re8ulatiOnS 2008. Our audit work kn IXA) undertaken ￿ that we might state to the charttys trustees tl
mat¢¢n we aye requiR41 ￿ xateto them in wt auditrrt r4￿ and no To thE fullest ¢xt¢Dt pern)itted by
. law. we do noi accw or a8sume reSpO￿lbillty to any(x￿ othtt the &rity ￿d the ¢knitys tswtees u 8 body, for
ow audit WOTK for this reFrf or for the opillio1￿ we ha￿ fornd.
Maxwell
9 AbW Busi
Monks W
Surrey
GU9 8HT
Is6 &ryS>

THE PROVINCE OF HAMPSHIRE & ISLE OF
WIGHT MASONIC CHARtTABLE TRLST
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED31 DECEMBER 2025
2025
Totsl
funds
2024
Total
fijnds
Unrestyicted
fund
Endowinent
fut)d
No
INCOME AND ENDOWMENTS FROM
Donations and legacies
6220
6220
Investment income
91,754
91,754
142,857
Total
97,974
97,974
142,857
EXPENDITURE ON
Raising funds
02,922
62.922
60.111
Charitable activities
Individuals
66,893
66.893
70.035
Oiher
(341.488)
(341,488)
1248,268)
TolAI
(211,673)
(211,673)
(118,122)
NET INCOME
309,047
309,647
260.979
RECONCILIATION OF FUNDS
Totsl funds bTOU8hi fon¥ard
313,092
4,136,621
4,449,713
4,188,734
TOTAL FUNDS CARRIED FORWARD
622,7J9
4,136,021
4,759J60
4.449,713
The note5 forn] part of these fmancial sta*ments
Page 6

T*wbk
Invtstmej
18236
420J24 45M709 4225.778
42•J24 413WI 4J5A94S 4244.014
Cssh at bllthk
714
21A714
212J99
CREDfTORS
(4299)
(6399)
2WJS
621739 413A621 47yJa6•
4.449.713
NET
621739
4134621
759J6•
4,449.713
313,ClJ2
4.136,621
4759J60
4.449,713
8A￿ Y*ry¢ its bt*Alfby.
J.'rt. /S*ÉO¢ i

THE PROVINCE OF HAMPSHIRE & ISLE OF
WIGHT MASONIC CHARITABLE TRLST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDEDJI DECEMBER 2025
ACCOUNTING POLICIES
Basis ofprepariNg tbe financial 5tAtem¢nts
1.he financial statements of the charity, which is a public b¢ncfrt cniity under FRS 102. have been prepared in
accordance with the Charits"es SORP (FRS 102) 'A¢￿unting and Reporting by Charitie5'. St&ternent of
Recommended Practice applicable to charities preparing their accounts in accordance wilh the Financial
Reporting Standard applicabl¢ in the UK and R¢public of I￿land {FRS 102) {efftctive l January 2019).,
Financial Reporting Stsndard 102 The Financial Reporting s￿rtdard applicable in the UK and Republic of
Ireland, and the Charities Act 2011. The financial ￿alc￿ents have been prepared under the historical cost
convention, with the ¢xc¢ption of investments which are included at n￿k￿ value. as modified by ihe revaluation
of certain assets.
Income
All income is recogThised in the Statement ofFinancial Activities once the charity has entiilemeni to the fijnds. it
15 probable that the income will be r¢¢eiv¢d and the amount ¢an be mea5ur¢d reliably.
Expendlture
Liabiliiies are recognised a5 expendittwe a5 s(KJn &% there is a legal or ¢onstrudive obligolion ¢ommitting the
charity to that expenditure, it is probable ihal J Iransfrr of ¢conomic benefits will be required iTh settleTnent and
the amouni of the obligaiion can be measured reliably. Expenditure is accounted for on an accruals basis and has
been classified under headings that aggregai¢ 811 ¢osi relat¢d ¢0 th¢ ¢at¢g(Trry. Where ¢0sts ¢aTinot be dir¢¢ily
attribuicd to Particular headings they have been allocated to activities on a basis consistent with the use of
resources.
Grants offered subjecl to condili0Th5 which have no¢ been met 41 the year end date are noted a5 a commiknent but
not accrued a5 expenditure,
T4n%ibl¢ fixed •s$el$
Depre¢iation is provided at the followin8 annual rates in order to write off ¢a¢h assei over its estirnaied useful
life.
TAXatloN
The charity is exempt from lax on its charitable aciivities.
Fund accountlng
Unre5tTicl¢d fvnds be wed in %¢ordwKc with the charithble objectives at the discretion of th¢ trustees.
Restricted funds can only be Lsed for particular restricted purposes within the objects of the charity. Restrictions
arise when specified by the donor or when fijnds are raised for particular restricted purposes.
Further explanation of the nature aNJ PUTpose of each fund i5 included in the notes to ihe financial s(aiemenis.
Page 8
continued...

THE PROVINCE OF HAMPSHIRE & ISLE OF
WIGHT MASON'IC CHARITABLE TRUST
NOTES TO THE FINANCIAL sfATEMENTS- continued
FOR THE YEAR ENDED 31 DECEMBER 2025
INVESTMENT INCOME
2025
2024
Rents received
Income from listed investments
D¢posit accounl interest
450
82,IM13
3JOI
13,202
128,251
1,404
91,754
142,857
TRUSTEES, REMUNERATIO]4 AND BENEFITS
There were t)0 trusi¢¢s' r¢rnuneration or other benefits for the year ended 31 D¢¢ember 2025 nor for the year
ended 31 De¢ember 2024.
TruJte¢s' ¢xpeTh
There were no trusiees, expense5 paid for the year ended 31 December 2025 nor for the year ended
31 December 2024.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fi￿d
Endowment
fund
Toial
nds
INCOME AND ENDOWMENTS FROM
Inve5¢ment income
142.8S7
142,857
EXPENDITURE O
Raising fun(L%
60,111
60.111
Charltabk *etlvltles
Individu￿$
70,035
70.035
Oth¢r
(248.268)
1248,268)
Total
(118,122)
1118.1??)
NET INCOME
Tr*nsf¢r¥ belween funds
?60.979
(ry89.103)
?60.979
?89. IO)
Net movement in funds
128,124)
?89.103
?60.979
RECONCILIATION OF FUNDS
Total fijnds brought forward
341,216
3.847.518
4.188.734
TOTAL FUNDS CARRIED FORWARD
313,092
4.136.621
4,449,713
Page 9
continued.-

THE PROI"INCE OF H.411PSHIRE & ISLE OF
II'.IGHT M.4SON'IC CH.4RiT.4BLE TRL,ST
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED31 DECEMBER 2025
TANGIBLE FIXED ASSETS
Short
leasehold
COST
At l January 2025 and 31 Decemtr*r 2025
31,081
DEPRECIATION
At l January 2025 and 31 December 2025
13,445
NET BOOK VALUE
Ai 31 December 2025
18236
At 31 December 2024
18236
FIXED ASSET INVESTMENTS
Listed
investhients
Unlisted
investments
Totals
MARKET VALUE
Ai l January 2025
Additions
Disposals
4,118J85
321,807
107J93
4225,778
321,807
(&876)
(8076)
At 31 December 2025
4,440,192
98,517
4O3&709
NET BOOK VALUE
At 31 December 2025
4.440,192
98,517
4038.709
At 31 De¢ember 2024
4.118,385
107,393
4,225,778
There were no investment assds outside the UK.
C05t or valuation at 31 December 2025 is represenied by:
Llsted
Investments
Unlisted
investments
TotAI$
Valuation in 2022
Valuation in 2023
Valuation in 2024
Valuation in 2025
3,724,039
253,11$2
(84,645>
(61,014)
(8,876)
3,977,091
20,598
228,089
312,931
289,103
321007
4.440,192
98,517
4,538,709
Pag¢ 10
continued...

THE PRONINCE OF H.4I1PSHIRE & ISLE OF
II'IGHT MASONIC CHARITABLE TRLST
NOTES TO THE FINANCIAL sfATEMENTS- eontinued
FOR THE YEAR ENDED 31 DF.CEMBER 2025
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2112S
2024
Trade creditOTS
Oth¢r Creditors
{1)
6JOO
6,900
6,299
6.900
MOVEMENT IN FUNDS
N¢t
movement
in fijnds
At
31 12.25
At 1.1.25
Unrestricted thnds
General fund
313,092
309,647
622.739
Endowment fund$
Endowinent fijnds
4,136,621
4,136,621
TOTAL FUNDS
4,449,713
309,647
4,759J60
Net moiemeni in fvnds, included in the ab)ve are as follows..
Incoming
Resources
expended
Movem¢nt
in fund5
L ttrestricted funds
General ￿nd
97,974
211.673
309,647
TOTAL FUNDS
97,974
211,073
309,647
Comp8ralives for rnovemeDI ID fund¥
Transfers
between
nds
rnovement
in funds
At
31.12.24
At 1.1.24
Unrestrleted fund$
General fund
341216
260,979
(289,103)
313,092
Endowment funds
Endowment funds
3,847.518
289,103
4,136.621
TOTAL FUNDS
4.188,734
260.979
4,449.713
Page 11
continu¢d...

THE PROI"I.NCE OF FL411PSHIRE & ISLE OF
IGHT MASONIC CHARITABLE TRUST
NOTES TO THE FINA.YCIAL STATEMENTS- continued
FOR THE YEAR ENDED31 DECEMBER 2025
MOVEMENT IN FUNDS- continwed
CoTnparatiYe net TnoveTnent in fimds, includ¢d in th¢ are as follow5..
Incoming
Resourc¢s
¢xpended
Movem¢nt
in funds
Unrestricted funds
General filnd
142.857
118,122
260,979
TOTAL FIINDS
142,857
118.122
260,979
A CUTrent year 12 months PTior yeaT 12 months combined position 15 as follows..
Ner
movement
in funds
Transfers
between
runds
At
31.12.25
A¢ 1.1.24
Unre$trl¢ted fund$
General fiJnd
341.216
570,626
(289,103)
622,739
Endowment fund$
F.ndowineni fimds
3.847.518
289,103
4,136,621
TOTAL FUNDS
4.188.734
570,626
4,7S9,360
A current year 12 months and prior year 12 Months combined net movement in fimds, included in th¢ above are
as follows..
Incomin8
resources
Resources
expended
Movement
in funds
Vnre5trlcted fund$
tieneral fund
240.831
329,795
570,626
TOTAL FUNDS
240,831
329,795
570.626
Page 12
continued...

THE PROVINCE OF HAMPSHIRE & ISLE OF
WIGHT MASONIC CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED31 DECEMBER 2025
RELATED PARTY DISCLOSURES
There were no related party transactiorts for the year ended 31 December 2025.
Page 13

THE PROVINCE OF HAMPSHIRE & ISLE OF
WICHT MASONIC CHARITABLE TRUST
DETAILED STATEMENT OF FINAP4CIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2025
2025
2024
INCOME AND ENDOWMEYTS
Don8tions and legacies
Donations
6320
Investment income
Rents received
Income from listed investments
tkposit account interesi
6,4Yfr
82,003
3JOI
13,202
128,251
1,404
91.754
142,857
Total incomlng r¢gour¢¢s
97.974
142,857
EXPENDITURE
Raislng donatlonx and leg¥cies
Management charges payable
Insurance
Audiiors remuneration
l.egal fees
Repairs
Doiw¢ion5
Ground Rent
4.020
3,900
380
7,500
853
1,969
22,000
5.224
18,250
6,977
39,256
41,826
Other trading actlvltle8
Investment management
23,666
18,285
Chartt#ble a¢tlviti¢s
Grants to instilulions
Grants to individuals
00.893
70,035
66,893
70.035
Other
Revaluation of investments
Profil on sale of investments
(195,9131
(145.5751
26,792
(275,060)
(341.488)
{248.268)
Tothl resources expended
(211,673)
{118,122)
Net In¢ome
309,647
260,979
This page doe5 not form part of the statutory financia] statements
Page 14