##
##
##
##
|Objecti|ves and|Acti|viti|es|es||||
|---|---|---|---|---|---|---|---|---|
|||||SORP reference|||||
|Summary
ofthe purposes
the charity as set out in its|||of|Para|1 17|To provide for education
and
advancement
in life ofchildren of|||
|governing|document|||||distressed
or deceased freemasons;||to|
|||||||benefit widows ofthe same, and|to||
|||||||provide to old, infirm and distressed|||
|||||||freemasons
ofthe Masonic Province||of|
|||||||South Wales.|||
|Summary
activities|ofthe main
in relation to those|||Para
119|1 17and|In addition, a sum not exceeding
ofthe investment
income shown|one half
in the||
|purposes|for the public|||||previous
year's account to be dispersed|||
|benefit,
in particular,||the||||at the discretion ofthe Executive|||
|activities,|projects or|services||||Committee to non-Masonic
Registered|||
|identified|in the accounts.|||||Charities, either based within, or|||
|||||||operating
within the province of|Soth||
|||||||Wales.|||
|Statement|confirming|||Para|1.18|Confirmed —as above.|||
|whether
the trustees||have|||||||
|had regard to the guidance|||||||||
|issued
by|the Charity||||||||
|Commission
on public|||||||||
|benefit|||||||||
##
|You ma|ch|oose t|o include f|urther statemen|
|---|---|---|---|---|
|||||SORP reference|
|||||Para 1 38|
|Policy on|grant making||||
|||||Para 1 38|
|Policy on|social investment||||
|including|program||related||
|investment|||||
|||||Para 1 38|
|Contribution||made|by||
|volunteers|||||
##
|Achiev|ements
and Pe|rformance|rformance|||
|---|---|---|---|---|---|
|||SORP reference||||
|||||The Charity has met|all qualifying|
|||||requests for its assistance
from properly||
|||||identified
Masonic beneficiaries||
|Summary
ofthe main
achievements
ofthe charity,||Para|1 20|throughout
the Province ofSouth Wales.
In addition, a number of non-Masonic||
|identifying|the difference the|||worthwhile
registered|charities within|
|charity's|work has made to|||South Wales have been donated to after||
|the circumstances
of its||||proper enquiry.||
|beneficiaries
and any wider||||||
|benefits to society as a||||||
|whole.||||||
|Achievements
against|Para|1 41|
|---|---|---|
|objectives set|||
|Performance
offundraising|||
|activities against objectives|Para|1.41|
|set|||
|Investment
performance|Para|1.41|
|against objectives|||
|Other|||
##
|Finan|cial
Review|cial
Review|cial
Review|cial
Review|cial
Review|||||
|---|---|---|---|---|---|---|---|---|---|
|Review|ofthe charity'6||||||Para|1.21|Ofthe total distributable
reserves at the|
|financial|position|||at|the end||||31ra December 2021 of63,142,325, the|
|ofthe period|||||||||reserves
policy would
require
62,786,592|
||||||||||to be set aside. Substantial
Masonic|
||||||||||fundraising
projects are ongoing
in the|
||||||||||next four years and it is the Trustees|
||||||||||policy to retain the surplus to contribute|
||||||||||to these projects such sums as they may|
||||||||||agree are within the objects ofthe|
||||||||||Chari|
|Statement||explaining|||the||Para|1.22|The Trustees are mindful
ofpossible|
|policy for||holding||reserves|||||market fluctuations
in the value ofquoted|
|stating|why||they|are|held||||investments
and it is their policy to|
||||||||||reserve 25%ofthe market value as a|
||||||||||contingency
reserve. This would amount|
||||||||||to 5746,473 in December 2021.|
|Amount|ofreserves||||held||Para|1 22|The Trustees also consider that income|
||||||||||could fluctuate
and it is their policy to|
||||||||||reserve an amount
equal to one year' s|
||||||||||ossible
rants of6100,000.|
|Reasons||for holding|||zero||Para|1.22||
|reserves||||||||||
|Details|of|fund materially||||in|Para|1.24||
|deficit||||||||||
|Explanation|||of any||||Para|1.23||
|uncertainties|||about the|||||||
|charity|continuing|||as a going||||||
|concern||||||||||
|Additional|||information|||(optional)||||
|You ma||choose||to|include further|||statements|where relevant
about|
||||||||||The source ofthe capital ofthe fund was|
||||||||||a sum of6850,000 raised by the Brethren|
|The charity's
principal
sources offunds (including|||||||Para|1 47|ofthe Province
in 1992to enable itto
meet the demands
on funds as set out in|
|any fundraising)|||||||||its Bye-Laws. It is policy that the sum as|
||||||||||adjusted for inflation,
should
represent|
||||||||||the core funds ofthe Charity and should|
||||||||||be used to produce income towards the|
||||||||||distributions
required
by beneficiaries.|
||||||||||After allowance for inflation this would|
||||||||||amount tof1,940,119in December
2021.|
|nvestment||policy||and||||||
|objectives including
any
social investment
policy|||||||Para|1 46||
|adopted||||||||||
||||||||||The only risk factor that the Trustees|
||||||||||consider applicable to the Charity is a fall|
|A description|||ofthe||principal||Para|1 46|in investment
values.
This is guarded|
|risks facing|||the charity||||||against
by a prudent
reserves
policy and|
||||||||||the adoption ofa low risk approach to|
||||||||||investments.|
|Other||||||||||
##
|Description
of charity's|||||
|---|---|---|---|---|
|trusts:|||||
|Type of governing
document|||Constitution.||
|How is the charity|Para|1 25|Trust.||
|constituted?|||||
|Trustee selection methods|Para|1.25|Annual|Court ofGovernors.|
|including
details of any|||||
|constitutional
provisions e.g.|||||
|election to post or name of|||||
|any person or body entitled|||||
|to appoint one or more|||||
|trustees|||||
|Policies|and|procedures|||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|adopted|for the induction||and|Para|1 51||||||
|training|oftrustees||||||||||
|||||||Day to day management|||is exercised|by|
|||||||the Chairman,|Treasurer||and Secretary||
|The charity's||organisational||||subject to the|directions||ofthe Executive||
|structure|and|any wider||Para|1 51|Trustees.|||||
|network|with|which the|||||||||
|charity works|||||||||||
|||||||The Charity is|closely allied to the||||
|||||||Masonic Province ofSouth Wales whose|||||
|Relationship||with any related||Para|1 51|members
are|principal|beneficiaries||of|
|parties||||||the Charity.|||||
|Other|||||||||||
##
##
|Charity name||MASONIC BENEVOLENT FUND OF SOUTH WALES|
|---|---|---|
|Other name the charit
uses|||
|Re istered charit|number|208514|
|Charity's
principal|address|5, GUILDFORD STREET, CARDIFF, CF10 2HL|
##
##
|Description
ofthe assets||
|---|---|
|held
in this capacity||
|Name and objects ofthe||
|charity on whose behalf|the|
|assets are held and how|this|
|falls within the custodian||
|charity's objects||
|Details of arrangements|for|
|safe custody and||
|segregation
of such assets||
|from the charity's
own assets||
##
##
|Names and addresses|ofadvisers|(Optional
informatio|n)|
|---|---|---|---|
|T
eofadviser|Name|Address||
|Investment
Managers|Rathbones|10Queen Square,|Bristol, BS14NT|
##
##
|n|CHARITY COMMISSION
FOR ENGlAND
AND WALES|CHARITY COMMISSION
FOR ENGlAND
AND WALES||Annual|accounts for the|accounts for the|eriod|208514|
|---|---|---|---|---|---|---|---|---|
||||||||Period end||
||||Period start date|01/01/2021||O|date|31/12/2021|
||||||0Z|||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||8|||Restricted||||||
|Recommended
categories|||by|||Unrestricted||income|Endowment||||Prior year|
|activity|||||(0||fundsf|funds
f|funds
f|Total funds
f|||fundsf|
|Incoming resources|(Note|3)|||||F01|F02|F03|F04|||FOS|
|Income and endowments|from:|||||||||||||
|Ochaticns
snd legacies|||||601||3,190|||3,190|||3,014|
|Charitable
activities|||||602|||||||||
|Othertrading
activities|||||S03|||||||||
|Investments|||||||71,816|||71,816|||75,852|
|Separate matenal
item of income|||||S05|||||||||
|Other|||||606|||||||||
|Total|||||S07||75006|||75|006||78866|
|Resources expended|(Note||6)|||||||||||
|Expenditure
on:||||||||||||||
|Raising funds|||||606|||||||||
|Chantable
activities|||||Scg||73,129|||73|129||79,945|
|Separate matenal
item ofexpense|||||S10||21 311|||21|311||17,785|
|Other|||||St 1||330||||330||314|
|Total|||||S12||94770|||94|170||98044|
|Net income/(expenditure)||before investment||||||||||||
|gains/(losses)|||||S16|-|19,764|||19,764||-|19,178|
|Net gainsl(losses)
on investments|||||614||161,576|||161,576|||81,484|
|Net income/(expenditure)|||||615||141,812|||141,812|||62,306|
|Extraordinary
items|||||616|||||||||
|Transfers
between funds|||||617|||||||||
|Other recognised
gains/(losses):||||||||||||||
|Gains and losses on revaluabcn|offixed||assets for the charity's|cwn uss|616||122,548|||122|548|-|199,126|
|Other gsinsl(losses)|||||619|||||||||
|Net movement
in funds|||||S20||264,360|||264|360|-|136820|
|Reconciliation offunds:||||||||||||||
|Total funds brought
forward|||||sgt||2 877965|||2,877,965|||3014785|
|Total funds carried forward|||||S22||3 142325|||3,142,325|||2,877965|
|1||||||||||||||
##
||||0Z||||||||
|---|---|---|---|---|---|---|---|---|---|---|
||||8|||Restricted|||||
||||6
10|Unrestricted
funds||Income
funds|Endowment
funds|Total this
year|Total last
year||
|||||||E|E|E||E|
|Fixed assets||||F01||F02|F03|F04||F05|
|Intangible assets||(Note 15)|601||||||||
|Tangible assets||(Note 14)|602||||||||
|Heritage assets||(Note 16)|||||||||
|Investments||(Note 17)|604|2,985,892||||2,985,892|2,764,951||
|||Total fixed assets|600|2,985,892||||2,985,892|2,764,951||
|Current assets|||||||||||
|Stocks||(Note 18)|||||||||
|Debtors||(Note 19)|807|3,000||||3,000|||
|Investments||(Note 17.4)||68,542||||68,542|||
|Cash at bank and|in|hand (Note 24)||||||||158,438|
||Total current assets||610|171,264||||171,264||158,438|
|Creditors: amounts||falling due within|||||||||
|one year
(Note 20)|||811|14,831||||14,831||45,424|
|Net current||assetsl(liabilities)|612|5,4||||5,4||113,014|
|Total assets less current liabilities|||813||||||2,877,965||
|Creditors: amounts||falling due after|||||||||
|one year|(Note 20)||814||||||||
|Provisions for liabilities|||815||||||||
|Total net assets or liabilities|||610|3,142,325||||3,142,325|2,877,965||
|Funds ofthe Charity|||||||||||
|Endowment
funds|(Note 27)||617||||||||
|Restricted income|funds (Note 27)||818||||||||
|Unrestricted
funds|||610|3,142,325||||3,142,325|2,877,965||
|Revaluation
reserve||Total funds|620
821|3,1,3|5|||, 4,|2,877,965||
|Signed by one or lwo|trustees
on behalf of all||||||||Date of||
|the trustees|||||ur||Print|Name|approval||
||||||||||ddlmml||
||||||||ANDREW|I GRETTON|l3||
||||||||MARTYN|A RIDGE|||
##
|T/vs s/andard|T/vs s/andard|T/vs s/andard|T/vs s/andard|/rsl o/accounting
po/ioes has been app/isd
by Ihe chan/y except Ibr those licked "No" or "d/s"
where|/rsl o/accounting
po/ioes has been app/isd
by Ihe chan/y except Ibr those licked "No" or "d/s"
where|/rsl o/accounting
po/ioes has been app/isd
by Ihe chan/y except Ibr those licked "No" or "d/s"
where|/rsl o/accounting
po/ioes has been app/isd
by Ihe chan/y except Ibr those licked "No" or "d/s"
where|/rsl o/accounting
po/ioes has been app/isd
by Ihe chan/y except Ibr those licked "No" or "d/s"
where|s||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|di/I'eren/|or||sddr/iona/||pokey|nss been sdop/ed
then thrs rs de/si/ed
in the box below|||||||
|Recognition||||of income||These are induced
in the Statement
of Finanoal Activities (SoFA) when|||||||
|||||||the chanty becomes entitled to the resources.|||||||
|||||||it is more likely than not that the trustees
wfil receive Ihe|resources. and|||Yes|No|N/a|
|||||||the monetary
value can be measured
with suflioenl
reliabilsy|||||||
|||||||There has been no olfsetting ofassets and liabilities.
or income and expenses. unless|||required|, Yes|No|N/a|
|Offsetung||||||Permitted
by the FRS 102SORP or FRS 102|||||||
|||||||||||Yes|No|Nra|
|||||||Grants and donations sre only induded
m the SoFA when the|general income recognibon||||||
|Grants snd|||donations|||cnlena are mel (5 10to 5 12FRS102SORP)|||||||
|||||||In the case of performance
related grants. income must only be recognised to the extent|||||||
|||||||that the chanty has provided
the specified goods or services as entifiement
to the grant|||||||
|||||||only occurs when the performance
related condibons are met|(5 16FRS 102SORP)||||||
|Legacies||||||Legaoes are induded
in the SOFA when receipt is probable,
that is, when there has|||||||
|||||||been grant ofprobate. Ihe executors have established
that there are suffioent assets||in|||||
|||||||the estate and any conditions attached to the legacy are either|within lhe control ofthe||||||
|||||||chanty or have been met|||||||
|Government||||grants||The chanty has recewed government
grants
in the reporung
penod|||||||
|||||||Gilt Aid receivable
is included
in income when there is a valid|declaration
from the donor||||||
|Tax reclaims||||on||Any Gift Ard amount recovered on a donatmn
is considered
to|be part ofthat gifi and|is|||||
|donations|||and gifts|||treated as an addeon
to the same fund as the inibal donation|unless the donor or Ihe||||||
|||||||terms of Ihe appeal have speofied otherwise|||||||
|Contractual||||Income|and|This is only induded
In Ihe SoFA once the chanty has provided|Ihe related goods or||||||
|performance||||related||services or met the performance
related mnditions|||||||
|grshts|||||||||||||
|Donated||goods||||Donated goods are measured
at fair value (Ihe amount
for which the asset could be
axehangedi
uriless impraclica
Ito do so|||||||
|||||||The cost of any stock ofgoods donated for distnbulion
to benefioanes
is deemed to be|||||||
|||||||the fair value ofthose gifts at the time of their receipt and they|are recognised
on receipt||||||
|||||||In the reporting
penod
in which the stocks are distnbuled.
they|are recognised as an||||||
|||||||expense at the canying
amount of the stocks at distnbuuon|||||||
|||||||Donated goods for resale are measured
at fair value on initial|recognihon,
which is the||||||
|||||||expected proceeds from safe less Ihe expemed costs of sale,|and recognised
in 'Income||||||
|||||||from other trading
activities'
with lhe corresponding
stock recognised
in the balance|||||||
|||||||sheet
on
iye sale Ihe value ofstock is charged against 'Income from other trading|||||||
|||||||acuvities'
and the proceeds from
sale are also recogmsed as|'Income from other Irading||||||
|||||||activities|||||||
|||||||Goods donated
lor ongoing
use by the chsnty are recognised|as tangible
fixed assets||||||
|||||||and rounded
in Ihe SOFA as incommg
resources when receivable|||||||
|||||||Gifts in kind for use by lhe chanty are included
in the SoFA as|income from donations||||||
|||||||when receivable|||||||
|Donated||services and||||Donated services and faalihes are included
in the SOFA when|received at Ihe value of||||||
|Iecgltles||||||the gift to Ihe charity provided
the value ofthe gift can be measured
reliably|||||||
|||||||Donated services and famlitms
Ihat are consumed
immediately|are recognised as income||||||
|||||||vxth an equivalent
amount recognised as an expense under Ihe appropriate
heading||in|||||
|||||||the SOFA|||||||
|Support||costs||||The chanty has incurred
expenditure
on suppoh costs|||||||
|Volunteer||help||||The value ofany voluntary
help recewed is not mcluded
in the
in the trustees'
annual
report|accounts but is descnbed|||Yes|No|N/a|
|||||||||||es|o|N/a|
|income|from|||Intenmt,||This is included
in the accounts when receipt is probable
and|the amount receivable can||||||
|royalties||and||dividends||be measured
reliably|||||||
|income|from|||membership||Membership
subscnptions
received
in the nature ofa gift are recognised
in Donations||||as|No|N/a|
|subacripllohs||||||and Legaoes|||||||
|||||||Membership
subscriptions
which gives a member the nght to buy servmes or other||||es|o|/a|
|||||||benefits are recognised as income earned
from the provision ofgoods and services as|||||||
|||||||income from chantable
amrvrtres|||||||
|Settlement of Insurance|Settlement of Insurance|Insurance
daims are only included
in the SoFA when the general income recognibon
cntena are met (5 10to 5 12FRS102 SORP) and ere included as an item ofother|||||
|---|---|---|---|---|---|---|
|claims||Income
in the SoFA|||||
|Investment
gains and
losses||This includes eny realised or unrealised
gains or losses on the sale of investments
and
ally gain or loss resulting
from revaluing
investments
to market value at the end ofIhe|||||
|||year|||||
|2.3 EXPENDITURE
Liabglty recognition||AND LIABILITIES
Liabilities are recognised
where
it is more likely than not that there isa legal or
coristructwe
obligebon
commitbng
the chanty lo pay oul resources and the amount of Ihe
obligation can be measured
with reasonable
cenainty||Yes
v|No|N/5|
|||Support costs have been allocated between
governance
costs and other suppoh
Governance
costs compnse ae costs involvmg
pubkc accountability
of the chanty arid its|||||
|costs||compliance
with regulation
and good pracsce|||||
|||||Yea|No|N/a|
|||Support costs include central functions
and have been allocated to activity cost
cstegones on a basis consistent
with the use of resources. eg abocabng
property costs
by floor areas, or per capita
staff costs by the time spent and other costs by their usage|||||
|Grants with|performance|where the chanty gwee a grant vxth condeons
for ils payment
berng a speofic level of
service or output to be provided,
such grants are only recognised
in the SoFA once the
recrprent ofthe grant has provided
the specified service or output||es|0|Nra|
|Grants payable without
perfonnance
conditions||Where there are no conditions
attaching
to the grant that enables the donor chanly to
realisticagy
avoid the commitment.
a kabilky for Ihe full funding
obligation
must be
recognised|||||
|||||Yes|No|N/a|
|Redundancy|cost|The chanty made no redundancy
payments
dunng the reporsng
penod|||||
|||||Yes|No|Nra|
|Deferred Income||No material
item of deferred
income hes been included
in the accounts|||||
|||The charity has creditors which are measured
at seblement
amounts
less any trade|||||
|Creditors||discounts|||||
|provisions|for gabgitles|A liability
is measured
on recognition
at its historical cost and then subsequentk/
measured
at the best estimate ofthe amouni
required
to settle the obligabon
al the||Yes|No|Nra|
|Basic financial
instruments||reporbng
date
The chanty accounts for basic finanoal
instruments
on rnrbal recognition as per
paragraph
107FRS102SORP
Subsequent
measurement
isas per paragraphs
11 17
lo 11 19, FRS102SORP||Yes|No|Nra|
|2.4ASSETS
Tangible fixed assets for
use by charity||These are capitalised
ifthey can be used for more than one year, snd cost at least||Yes|No|N/a|
|||They are valued at cost|||||
|Intangible|fixed asseta|The depreciation
rates and methods
used are disclosed
in note 92
The chanty has intangible
fixed assets. that is, non-monetary
assets that do not have
physical substance
but are identifisble
snd are conlrosed
by Ihe chanty through
custody
or legal nghts
The amortisation
rates and methods
used are disclosed
in note 9 5||Yes|No|N/a|
|||||es|No|/a|
|||They sre valued at cost|||||
|Heritage assets||The chanty has hentage assets. that is, non-monetary
assets with hislonc, artistic.
sc/entrgc
technological,
geophysical
or environmental
qualities that are held
and
mamtamed
pnnapslly
for their contnbution
to knowledge
and culture
The depreciation
rates and methods
used as disclosed
in note 96 I 4||Yes|No|N/a|
|||They are valued at cost|||||
|lnvestnlehts||Fixed asset investments
m quoted shares
traded bonds and similar investments
are
valued at mitiaey at cost and subsequently
at fair value (their market value) at the year
end
The same treatment
is applied to unlisted
mvestments
unless fair value cannot be|||||
|||measured
reaably
in which case it rs measured
at cost less impairment||Yes|No|N/a|
|||Investments
held for resale or pending
Iheir Sale and cash and cash equivalents
with a|||||
|||mstunly
date ofless than
1 year are treated as currenl asset mvestments|||||
|||||Yes|No|N/a|
|Stocks and work In||Stocks held for sale as pan of non-chantable
trade are measured
at the lower orcost or net|||||
|p fog nibs||reslisable
value
Goods or services provided as part ofa chantable
actnnty are measured
at net realisable|value|es|No|N/a|
|||based on the service potential
provided
by items of stock|||||
|||||Yes|No|N/a|
|||Work m progress is valued at cost less any foreseeable
loss that is likely to occur on the|contract||||
|Debtors||Debtors (indudrng
trade debtors and loans receivable) sre measured
on innial recogniuon
at
setdement
amount
aller any trade discounts or amount advanced
by the chanty
Subsequently
they are measured
at the cash or other considerabon
expeded to be received||Yes|No|N/a|
|Current asset Investments|The chanty
equivalents
equivalents
meet short|has
with
with
term|has investments
which
il holds for resale or pending
their sale and cash and cash T
a matunty
date less than one year These include cash on deposit and cash
a matunly
date of less than one year hald for mvestmanl
purposes
rather than to
cash commitments
as they fall due|has investments
which
il holds for resale or pending
their sale and cash and cash T
a matunty
date less than one year These include cash on deposit and cash
a matunly
date of less than one year hald for mvestmanl
purposes
rather than to
cash commitments
as they fall due|has investments
which
il holds for resale or pending
their sale and cash and cash T
a matunty
date less than one year These include cash on deposit and cash
a matunly
date of less than one year hald for mvestmanl
purposes
rather than to
cash commitments
as they fall due|has investments
which
il holds for resale or pending
their sale and cash and cash T
a matunty
date less than one year These include cash on deposit and cash
a matunly
date of less than one year hald for mvestmanl
purposes
rather than to
cash commitments
as they fall due|has investments
which
il holds for resale or pending
their sale and cash and cash T
a matunty
date less than one year These include cash on deposit and cash
a matunly
date of less than one year hald for mvestmanl
purposes
rather than to
cash commitments
as they fall due|v'|No|
|---|---|---|---|---|---|---|---|---|---|
||They are valued||at fair value except where they qualify as basic finanaal|||instruments||||
|POLICIES ADOPTED||||||||||
|ADDITIONAL TO OR||||||||||
|DIFFERENT FROM||||||||||
|THOSE ABOVE||||||||||
|Note 3||||Analysis
of|Analysis
of|Analysis
of|Analysis
of|income|income|income||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||||||arstricied||||||
||||||||||||||Unwvmcwd|iiwoim|Eiidcwimiii|||||
||||||||||||||funds|furulu|funds|Total funds||Prior rmr||
|||||||Anti||~la||||||||5||E||
|Dohatloris|||Donsfions|and||Nls|||||||2937|||2|937|2|470|
|and legacies|||Gift Aid||||||||||253||||253|||
||||L
cess|||||||||||||||||
||||General grants provided|||||by governmentrolhsr||||||||||||
||||chariTies|||||||||||||||||
||||Membership||subscnplmns||||end sponsorships|||||||||||
||||which are|in substance|||donabons|||||||||||||
||||Donated|cods,||frudfifiss||and||services||||||||||
||||Other|||||||||||||||||
|||||||||||||Total|3,190|||3,190||3,014||
|CharNable||||||||||||||||||||
|~cdvMas;||||||||||||||||||||
||||Other|||||||||||||||||
|||||||||||||Total||||||||
|Other trading||||||||||||||||||||
|acthldesi||||||||||||||||||||
||||Other|||||||||||||||||
|||||||||||||Total||||||||
|Income fmm|||Interest income||||||||||110||||110||93|
|Investments:|||Dwidand|income|||||||||71 355|||71|355|75|759|
||||Rental and||lesmn|income||||||||||||||
||||Loan Interest||||||||||351||||351|||
|||||||||||||Total|71,816|||71|8'l6|75|852|
|Separate||||||||||||||||||||
|material|Nem|||||||||||||||||||
|ofIncome:||||||||||||||||||||
|||||||||||||Total||||||||
||||Conversion||ofendowment||||funds||into income|||||||||
||||Gain on disposal|||ofa tangible||||fixed asset||held||||||||
||||forche'|sownuse||||||||||||||||
||||Gain on disposal|||ofa programma|||||related|||||||||
||||investmsnt|||||||||||||||||
||||Royalties|from tha explonmion||||||of|intefiemuei|||||||||
||||ro||his|||||||||||||||
||||Other|||||||||||||||||
|||||||||||||Total||||||||
|TOTAL INCOME|||||||||||||75 008|||75|006|78|866|
|Other' Irdiuiii&doin||||||||||||||||||||
|ml Income||In Ihe prior year|||was unrestricted||||except for.|||||||||||
|Iplesse provide|||description||and amounlsl|||||||||||||||
|Where any endowment
fund|||||I~converted|||into||Income In the||||||||||
|reposing||penmfi please Elva the||||reason|for||Iha conversion,|||||||||||
|within the||Income llama above ths foaowlno|||||||Items||are|||||||||
|malarian|iplsase disclose|||Iha nature, wnouni||||||and|any prior|||||||||
|year wmuinm)||||||||||||||||||||
|Note 4||Analysis ofreceipts|ofgovernment
|grants||||
|---|---|---|---|---|---|---|---|
|||||||This year|Last year|
||||Descri|tion||||
|Government|grant 1|||||||
|Government|grant 2|||||||
|Government|grant 3|||||||
|Other||||||||
||||||Total|||
|Please Provide details ofany||||||||
|unfulfilled|conditions and other|||||||
|contingencies
attaching||to grants||||||
|that have been recognised
in income.||||||||
|Please give details ofother forms of||||||||
|government|assistance|from which||||||
|the charity|has di/ectly|benefited.||||||
|Note 5|Donated goods, facilities and services|||
|---|---|---|---|
|||This year|Last year|
|||E|K|
|Seconded staff||||
|Use ofproPerty||||
|Other||||
|Please provide details|ofthe|||
|accounting
policy for|the recognition|||
|and valuation
ofdonated goods,||||
|facilities and services.||||
|Please provide details|ofany|||
|unfulfilled
conditions|and other|||
|contingencies
attaching
to resources||||
|from donated goods and services not||||
|recognised
in income.||||
|Please give details of|other forms of|||
|other donated goods and services not||||
|recognised
in the accounts, eg||||
|contribution
ofunpaid|volunteers.|||
|Note 8||Analysis ofexpen|ditu|re|||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||Restricted||||||
||||||Unrestricted||income|Endowment|||||
||||||funds||funds|funds|Total funds|||Prior year|
|||Anal sis|||||||E|||E|
|Expenditure|on|Incurred
seeking donations|||||||||||
|raising funds:||Incurred
seeking legaaes|||||||||||
|||Incurred
seeking grants|||||||||||
|||Operating
membership
schemes and|||||||||||
|||social lotteries|||||||||||
|||Staging fundraising
events|||||||||||
|||Fudraising
agents|||||||||||
|||Operating
charity shops|||||||||||
|||Operating
a trading
company|||||||||||
|||undertaking
non-charitable|trading||||||||||
|||actlvi|||||||||||
|||Advertising,
marketing,
direct||mail and|||||||||
|||ublici|||||||||||
|||Start up costs incurred
in|generating||||||||||
|||new source offuture income|||||||||||
|||Database development
costs|||||||||||
|||Other trading
activities|||||||||||
|||Investment
management|costs:||||||||||
|||Portfolio mana
ament costs|||1,311||||1,3||1|17,785|
|||Cost ofobtaining
investment||advice|||||||||
|||Investment
administration|costs||||||||||
|||Intellectual
property
licenang||costs|||||||||
|||Rent collection,
property|repairs and||||||||||
|||maintenance
charges|||||||||||
|||Total expenditure
on raising funds|||21,311||||21,311|||17,785|
|Expenditure|on|Grants to Beneficiaries|||53,129||||53|129||63,195|
|charitable||Grants to Masonic Charities|||||||||||
|activities|||||||||||||
|||Grants to non-Masonic
Charities|||20,000||||20,000|||13,750|
|||Grants to Flood Victims||||||||||3,000|
|||Total expenditure
on charitable
activities|||73,129||||73|129||79,945|
|Separate material|||||||||||||
|item ofexpense|||||||||||||
|||Total|||||||||||
|Other|||||||||||||
|||Bank char es||||151||||151||135|
|||Indemni
Insurance||||179||||179||179|
|||Total other expenditure|||330|||||330||314|
##
##
|Piease exp/sin|the|nature ofeach|extraordinary
item|occurring
in the|period.||
|---|---|---|---|---|---|---|
||||||This year|Lastyear|
||||Descri|tlon|E|E|
|Extraordinary|Item|1|||||
|Extraordinary|item|2|||||
|Extraordinary|item|3|||||
|Extraordinary|item|4|||||
|Total extrordinary||items|||NONE|NONE|
##
||||Amount|received|Amount|id out|Balance held st|riod end|
|---|---|---|---|---|---|---|---|---|
|Description/name|ofparty|Related|||||||
|||party (Yes|This year|Last year|This year|Last year|This year|Last year|
|||or No|||||||
||Balance held at|riod end|
|---|---|---|
||This year|Last year|
|Total|||
|||||||||||||Basis of|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||Raising|funds|Activity|1|Activity|2|Activity|3|Grand|total|allocation|
|Support|cost|||||||||||sc|
|exam|les|||||||||||method)|
|Governance|||||||||||||
|Other|||||||||||||
|||||||||||NONE|||
|Total|||||||||||||
##
##
|was paid please en|ter '0|
' in the appropriate
box(esj.||||||
|---|---|---|---|---|---|---|---|
|||||||This year
E|Last year
f|
|Independent
examiner's||fees||||||
|Assurance services|other than audit or independent||examination|||||
|Tax advisory fees||||||||
|Other fees (for example:||financial advice, consultancy,||accountancy|services) paid|||
|to the independent|examiner|||||||
##
##
|13.1 Analysis o|fgrants paid (i|ncluded
in cost o|fcharitab|le activities)|||||
|---|---|---|---|---|---|---|---|---|
|||Gl'ants|to|Grants|to||||
|Analysis||institutions||individuals||Support costs|Total||
|Activity or project|I||||||||
|BENEFICIARIES||30731||22398||||53,129|
|NON-MASONIC|CHARITIES|20000||||||20,000|
|FLOOD RELIEF|||||||||
||Total||50,731||22,398|||73,129|
##
|13.2Grants made to institutions||||
|---|---|---|---|
|My charity has made grants toparticula
Institutions
that are material
the conterrtofhs
grantmaklng.
Details ofthe lnsdtutlon
supported,
purpose ofthe grant and total paid to each institution
ls available on
charity's
web site.|ln
the|No|Please provide
details ofcharity's
VRL.
Provide details
below|
|Names of Institution|Purpose||Total amount of
rants
aid E|
##
|Note 14|||Tangible||fixed|asseR|asseR|||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Plrwse complete|thhl|nore lfthe chai(ty hss|||||any Dnplble duad assets|||||||
|18.1Cost or Mliistloh||||||||||||||
||||Freehold land||Other|lend &||pluri,||Rxtuwe,|Total|||
||||a headings||bushings|||mschlnuy|snd|thtlhge Md||||
|||||||||rrwlm||equipmeni||||
|||||||||v4Mclee||||||
|At lhe baginnirig
of||||||||||||||
|the year||||||||||||||
|Addihons||||||||||||||
|Reveluatione||||||||||||||
|Diepossls||||||||||||||
|Transfers '||||||||||||||
|At enh ofths year||||||||||||||
|14.2Depreclagon|and||Impainnents|||||||||||
||||SLor RB||SLor RB|||SLor RB||SLor RB|SLor RB|StrmgM|Line|
|||||||||||||("SL"1|or|
|||||||||||||Resuang||
|||||||||||||Bslshcs||
|||||||||||||("RB")||
|Rata||||||||||||||
|At beginning
ofthe||||||||||||||
|yssr||||||||||||||
|Dispose(a||||||||||||||
|Dsprscislihh||||||||||||||
|Impairment||||||||||||||
|Transfers'||||||||||||||
|Al end ofthe year||||||||||||||
|18.3 Net book value||||||||||||||
|Nel book value at|the|||||||||||||
|beginning
ofthe year||||||||||||||
|N8t book value si|th8|||||||||||||
|end ofthe year||||||||||||||
|(SA llrltw(IIMrrt||||||||||||||
|Pfesse pmvhfe a dsscrfpdon afDe|||||events|snd||||||||
|clwumstsnces
that led to Ihw recopnhwn||||||or||||||||
|rsv4rssl ofsri Iiirpelrrrioilf
lo4$.||||||||||||||
|1S.S Revaluation||||||||||||||
|Ifen eccountlnp|pohcy ofrevel uadon Dadopred,|||||||||||||
|the ellecdve date ofthe revelualDn||||||||||||||
|the name ofIndependent
valu«, IfSpy(bable||||||||||||||
|De nwlhods
sppped||and alpnbksnt||||||||||||
|essumpltona||||||||||||||
|dlo carryDp srlNNiht||Ihet woUld IMU4 b44it||||||||||||
|rsccprlD4d hild tho 4$$ohl b4oii corlhuf irrrder||||||||||||||
|dlo co4IiriodeL||||||||||||||
|1BS Cuber disclosures||||||||||||||
|(6 Please aisle|the amount oftwnowlnp|||||coals,||||||||
|lfany, capltalDsd|In the consnucdon||||oftan||pltde|||||||
|dxed 4$$$I$4hd|tho cspitsbMdhii|||ride DMd.||||||||||
|(hl
Pleura provide tho 4ithwhl ofchilrmcttr4(||||||||||||||
|eommhmenm
tbr Ihe||ecqulahDU of|||Dnphde|||||||||
|dxsd 4MOD.||||||||||||||
|(pll
Omaha ofdw exlstenee end esrrytng||||||||||||||
|amiwnts ofpwperly,||plant and equipment||||Io||||||||
|which Ihe chmny|ha4||esbfeled dde||orthat||em|||||||
|pfedged as secumy fordebpmes.||||||||||||||
|' The 'uansfms|mw is||Iur movemenrs||between axed|||asset calegones||||||
|please indicele|Ihe meihod ofdepnwieson|||||by deiehng me method not applicable|||||(SL = slrarphl|||
##
|||Research 5|Patents snd|Other|Total|
|---|---|---|---|---|---|
|||development|trademarks|||
|At beginning|ofthe|||||
|year||||||
|Additions||||||
|Disposals||||||
|Revaluations||||||
|*||||||
|Transfers||||||
|At end ofthe|year|||||
##
|15.2Amo|rtis|atio|n
and|n
and|impairments||||||
|---|---|---|---|---|---|---|---|---|---|---|
||||Basis||SLor RB|SL or RB|SLor RB|SL or RB|Straight|Line|
||||||||||("SL")or||
||||||||||Reducing||
||||||||||Balance||
||||||||||("RP')||
|||||Rate|||||||
|At beginning||of|the||||||||
|year|||||||||||
|Disposals|||||||||||
|Amortisation|||||||||||
|Impairment|||||||||||
|Transfers*|||||||||||
|At end of|year||||||||||
|15.3 Net book value|||||||||||
|Nat book|value||at the||||||||
|beginning|of|the||year|||||||
|Net book|value||at the||||||||
|end ofthe|year||||||||||
##
##
|18.7Ana|lysis
o|f heritage assets|by class or group distinguish|ing
those at cost and those at va|luation||
|---|---|---|---|---|---|---|
|||||Al vsluetlori|At cost Group|Total|
|||||Group A|0||
|Carrying|amount|al the beginning|of the||||
|pened|||||||
|Additions|||||||
|Dlsposals|||||||
|Depreostioniimpsirmenl|||||||
|Revaluation|||||||
|Carrying|amount|st the end of penod|||||
|18.0Heritage assets (where heritage|18.0Heritage assets (where heritage|
|---|---|
|(I)
Explain the reason why heritage||
|assets have not been recognised|on|
|the balance sheet.||
|(8) Describe the significance
and||
|nature ofheritage assets.||
|(gl)
Disclose information
that ls||
|helpful
In assessing the value of||
|heritage assets.||
|(Iv)
Explain the reason why It ls|not|
|practicable to obtain a valuation|of|
|herhage assets.||
|||2018|2018|2013|2012|2011|
|---|---|---|---|---|---|---|
|Purchases|||||||
|Group A|||||||
|Group 8|||||||
|Group C|||||||
|Other|||||||
|Donations|||||||
|Group A|||||||
|Group 8|||||||
|Group C|||||||
|Chher|||||||
|Total additions|||||||
|Charge for impairment|||||||
|Group A|||||||
|Group 8|||||||
|Group C|||||||
|Olhar|||||||
|Total charge for|impairment||||||
|Dlsposals|||||||
|Group A - carrying|amount||||||
|Group 8 - carrying|amount||||||
|Group C|||||||
|Other|||||||
|Total dispoaals|||||||
##
|||||Cash &cash
oquivslenb|Cash &cash
oquivslenb|Ualos
inveslmenis|lnvestmenl
omporlloc|Social
invooenehtc|Total|
|---|---|---|---|---|---|---|---|---|---|
|Cenying fair)|value al|beginning|of|||2.784.951|||2,764,951|
|psnod||||||||||
|Add: eddiliohs lo investments
dunng||||||519,965|||519,966|
|penod*||||||||||
|Laser disposals al carrying
value||||||583,149|||583,149|
|Laser lmpolrmahm||||||||||
|Add: Reversal ofImpairments||||||||||
|Addi(deducg:|transfer|in/(out)
in|the|||||||
|pehod||||||||||
|Addi(doducth|hot gsih/iloos)
oh|||||284.124|||284,124|
|rsvslumoh||||||||||
|Cenying
(fair)|value et|end of year||||2.985.892|||2,985,892|
|'Please specNy additions
msuwng||||from||||||
|acquNNons|through|business|combinations,
N|||||||
|any.||||||||||
|Please nota|Net Fair|Value In N4 context 4Ihe amount for whka an asset could be exchanged between||||||||
|knoulegabie|and uggng perdue||In|en annh|length|aansaction.|Fortraded securtNOO,||the fair value ls Ne value|
|ofNe security quoted||on lbe London Slosh|||Exchange gully Ogblsl Usf orequlvsfenr.||||Forother assace where|
|thwa ls no msmet prfce on ~traded medial,|||||8la Ne trustees'||or valuem' best estimals||offair value.|
|Analysis of investments|||
|---|---|---|
||Fair value sl yoor oiid|Coal ives Iiripdirmiit|
|Cash orcash equivalents|||
|Listed Inveubnenls|2,985,892||
|Investment
pmperlles|||
|Social Invesbnents|||
|Other Investmsnls|||
|Total|2,985,892||
|Grand total (Fair value st year end+Cost less impairment)||2,985,892|
##
|17.4 Please provide a breakdown
ofcurrent|17.4 Please provide a breakdown
ofcurrent|17.4 Please provide a breakdown
ofcurrent|17.4 Please provide a breakdown
ofcurrent|asset investments.|Ifapplicable,|agreeing|with the||
|---|---|---|---|---|---|---|---|---|
|balance sheet.|||||||||
|Analysis
of current asset|||||This loaf||LIstTsar||
|investments|||||||||
|Cash orcash squlvalsnts|||||||||
|Lhlad Invssbnenls|||||||||
|Investment
propenles|||||||||
|Social Investments|||||68,542||||
|Other Invsslmenla|||||||||
|Total|||||68.542||||
|17.5Guarantees|||||||||
|Please provide details and amount ofsny|||||||||
|guarantee
made to or on behalf ofa third||pany|||||||
|Name ofthe entity or entltkm
benegtdng||from|||||||
|those guarantees|||||||||
|Please espleln how Ihe guarantee
furthers|||the||||||
|chalky's
~bhs|||||||||
|17.5Concesslonaty
loans|||||||||
||||||Descflpyoh||This year E||
|Amount ofconcesslonery
loans made (Nsmpls|||||||||
|kmns male may bs dlsclossd In aypmysta|pmvldsd||||||||
|Inst sscb ayymyatlon
dfnsl nol cfmefa slpsdlc4ct|||||||||
|Intonnaaon
i.|||||||||
|||||Total|||||
|Amount ofconceaslonary
loans nmelvsd|||||Oesarlptlon||This Wlef 5|Lull Vast E|
|lmubfpfs
amns recsfved mayas dlsckuscf|In||||||||
|~yymyara
pmvldad
Inst socb spprsystlon|doss not||||||||
|c ass re sign limen IIntonnatloni.|||||||||
|||||ran I|||||
|Icharge|||||||||
|Value ofany concesslonary
loans which||have|||||||
|been commmnd
but not taken up td the|repohlng||||||||
|dale|||||||||
|Amounts
payable
within I year|||||||||
|Amounls
payable agar mare than 1year|||||||||
|Amounh
mceheble
wNhln I year|||||||||
|Amounts
reachable altar more than I year|||||||||
|17.7 Additional
Information|||||||||
|Please pmvlda
Information
about the|||||||||
|~Igndlcsnca ofInvesbnenh
toIhe charity's|||||||||
|flnsnchl
poshon or perl'onnancs
eg.terms and|||||||||
|cohdhlohs
ofloahs ofths Uss ofhedglhg||to|||||||
|manase financial risk.|||||||||
|For ~5 Inveslmenh
memumd
atfair value,|||the||||||
|bash for detmmlnlng
the value, Including|||sny||||||
|~ssumptlons
appgsd
when using a vsluagon|||||||||
|technique.|||||||||
|Where ~charily has provided
financial|assets as||||||||
|s foflll ofsecufky, ths c4ffylhg 4moullt|of||Iha||||||
|tlnanchl meat pledged as security snd|the terms||||||||
|and condhons
relating to Ns pledge.|||||||||
##
|18.1 Plea
activities.|se state the carrying|amount ofsto|ck and work in|progress
ana|lysed
betwe|en|
|---|---|---|---|---|---|---|
||||Stock|Donated|goods||
|||||||Work in|
|||For|For resale|For|For resale|progress|
|||distribution||distribution|||
|Charitable|activities:||||||
|Opening|||||||
|Added in period|||||||
|Expensed|in period||||||
|Impaired|||||||
|Closing|||||||
|Other trading activities:|||||||
|Opening|||||||
|Added In period|||||||
|Expensed|In period||||||
|impaired|||||||
|Closing|||||||
|Other:|||||||
|Opening|||||||
|Added in period|||||||
|Expensed|In period||||||
|Impaired|||||||
|Closing|||||||
|Total this|year||||||
|Total previous year|||||||
##
##
|Trade debtors|||
|---|---|---|
|Prepayments|and accrued income||
|Other debtors|||
|||Total|
|This year|Last year|
|---|---|
|3000||
|19.2
Analysi|s ofdebtors recoverable
in more than
1|year (included
In debtors a|bove)||
|---|---|---|---|---|
||||This year|Last year|
||||E|E|
|Trade debtors|||||
|Prepayments|and accrued income||||
|Other debtors|||||
|||Total|||
##
|Accruals for grants|payable|
|---|---|
|Bank loans and overdrafts||
|Trade creditors||
|Payments
received|on account for contracts or|
|performance-related|grants|
|Accruals and defened income||
|Taxation and social|security|
|Other creditors||
||Amounts|falling due|Amounts|falling due after|falling due after|
|---|---|---|---|---|---|
||within one year||more|than|one year|
||This year|Last year|This year||Last year|
||E||E||E|
||9,369|40,346||||
||5,462|5,078||||
|Total||||||
##
##
##
|Note|24|Cash|at bank and in hand|||||
|---|---|---|---|---|---|---|---|
|||||||This year|Last year|
|||||||E|8|
|Short|term cash Investments||(less than 3months|maturity|date)|||
|Short|term deposits|||||||
|Cash|et bank and on|hand||||99,722|158,438|
|Other||||||||
|Total||||||99,722|158,438|
##
##
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|27.3 Transfers
between|27.3 Transfers
between|27.3 Transfers
between|funds||||
|---|---|---|---|---|---|---|
||||Reason for transfer and where endowment||is converted to income,|Amount|
||||legal power for its conversion||||
|Between|unrestricted|and|||||
|restricted|funds||||||
|Between|endowment|and|||||
|restricted|funds||||||
|Between|endowment|and|||||
|unrestricted
funds|||||||
|27.4 Desi
nated funds|||||||
|Planned use|||Purpose ofthe desi|nation||Amount|
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