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2022-09-30-accounts

Page
Reference and administrative details ofthe charity, its Directors and advisers
Chairman's
statement		 2-4
Directors' report 5-8
Independent
auditors'		 report on the financial statements 9-12
Statement offinancial activities 13
Balance sheet 14
Statement ofcash flows 15
Notes to the financial statements 16-33
The following
pages do		 not form part ofthe statutory financial statements:
Detailed statement of financial activities
Detailed statement
of		 financial position 35

Directors Mr D A Cole
Mr D R Kilbride, Chairman
Mr J Pigott
Mr N Doyles
Mr RT Lodge
Mr P L Doheity
Mr K A Bradley
Mr
I Wright (appointed		 26 March 2022)
Company registered
number 00399211
Charity registered number 00212073
Principal office and 20 Castle Grove Drive
registered office Leeds
LS64BR
Company secretary Mr G J Shiers (appointed 26 March 2022)
Mr A Oldfield (resigned 26 March 2022)
Independent auditors Sagars Accountants Ltd
Statutory
Auditor
Gresham
House
5-7St Paula Street
Leeds
LS1 2JG
Bankers Barclays Bank Pic
10Market Street
Bradford
BD1 1NR

STATEMENT OF FINANCIAL OF FINANCIAL OF FINANCIAL ACTIVITIES (INCORPORATING ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 30SEPTEMBER 2022
Unrestricted Restricted Total Total
funds funds funds funds
2022 2022 2022 2021
f 5 8 6
Income and
endowments from:
Donations and
legacies 5 1,518,794 17,875 1,536,669 533,843
Investments 6 114,684 25 627 115,336 141,908
Total income and
endowments 1 633478 17900 627 1 652 005 675 751
Expenditure on:
Raising funds:
Investment
management costs 29,252 29,252 38,674
Charitable activities 9 344,870 464,693 809.563 777,242
Total expenditure 374122 464663 838815 815 916
Net
income/(expenditure)
before net
(losses)/gains on
investments 1,259,356 (446,793) 627 813,190 (140,165)
Net (losses)/gains on
investments (1,469,061) (1,469,061) 1,130,184
Net
(expenditure)/income (209,705) (446,793) 627 (655,871) 990,019
Transfers between
funds 19 (431,516) 431,516
Net movement in
funds
Reconciliation of
funds:
Total funds brought
forward 9,084,330 15,277 139,743 9,239,350 8,249,331
Net movement in funds (641,221) (15,277) 627 (655,871) 990.019
Total funds carried
forward		 'Lta370.~6~9. 6I~L350.

AS AT 30SE PTEM BE R2 022
2022 2021
Note 6
Fixed assets
Investments 15 6,577,469 7,934,710
6,577,469 7,934,710
Current assets
Debtors 16 222,913 282,235
Cash at bank and in hand 1,973,508 1,112,688
2,196,421 1,394,923
Creditors: amounts falling due within one
year 17 (190,411) (90,283)
Net current assets 2,006,010 1,304,640
Total assets less current liabilities 8,583,479 9,239,350
Net assets excluding pension asset 8,583,479 9,239,350
Total net assets
Charity funds
Endowment
funds		 19 140,370 139,743
Restricted funds 19 15,277
Unrestricted funds 19 8,443,109 9,084,330
Total funds

STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30SEPTEMBER 2022
2022
8		 2021f
Cash flows from operating
activities
Net cash used
in operating
activities		 859,706 (482,783)
Cash flows from investing
activities
Dividends,
interests and rents from investments		 112,934 141,049
Proceeds from sale of investments 5,512,407 6,905,017
Purchase of investments (5,624,227) (5.930.081)
Net cash provided
by investing
activities		 1,114 1,115,985
Cash flows from financing
activities
Net cash provided
by financing
activities
Change
in cash and cash equivalents
in		 the year 860,820 633,202
Cash and cash equivalents
at the beginning		 ofthe year 1,112,688 479,486
Cash and cash equivalents
at the end of		 the year
The notes on pages 16to 33form part ofthese financial statements

Unrestricted Restricted Total
funds funds funds
2022 2022 2022
6 6 6
Personal Donations 476,141 17,875 494,016
Testamentary gifts 1,042,653 1,042,653
Unrestricted Restricted Total
funds funds funds
2021 2021 2021
F 6 F
Donations 234,412 27,375 261,787
Testamentary gifts 272,056 272,056

Investment
income
Unrestricted Restricted Endowment Total
funds funds funds funds
2022 2022 2022 2022
6 F 6 6
Income from listed investments 112,933 112,933
Bank interest receivable 1,751 25 627 2,403
Unrestricted Restricted Endowment Total
funds funds funds funds
2021 2021 2021 2021
6 6 6 6
Income from listed investments 141,019 141,019
Bank interest receivable 859 23 889

Portfolio management
Portfolio management
8. Analysis ofgrants
Grants, Charitable
activities
Grants, Charitable
activities
Unrestricted Total
funds funds
2022
E		 2022
f
Unrestricted Total
funds funds
2021 2021
E E
Grants to Grants to Total
Institutions Individuals funds
2022 2022 2022
F
Grants to Grants to Total
Institutions Individuals funds
2021 2021 2021
E f

Unrestricted Restricted
funds funds Total
2022 2022 2022
5 6
Charitable activities 234,876 464,597 699,473
Support costs 109,994 96 110,090
Unrestricted Restricted
funds funds Total
2021 2021 2021
5 5
Charitable activities 173,557 538,930 712,487
Support costs 64,683 72 64,755

Activities Grant
undertaken funding
of		 Support Total
directly activities costs funds
2022f 2022
5		 2022 2022
F
Charitable activities 28,287 660,086 11,100 699,473
Support costs 110,090 110,090

FOR THE YEAR ENDED 30SE THE YEAR ENDED 30SE THE YEAR ENDED 30SE PTE NIBER 2022
10. Analysis ofexpenditure by activities (continued)
Activities Grant
undertaken funding of Support Total
directly activities costs funds
2021 2021 2021 2021
8 F 6
Charitable activities 12,249 691,238 9,000 712,487
Support costs 64,755 64,755
Analysis ofsupport costs
Total Total
funds funds
2022 2021
E F
Staff costs 85,688 59,554
General office 1,171 570
Bank charges 6,458 4,631
AGM costs 8,593
Staff expenses 8,180
Governance costs 11,100 9,000
11, Auditors' remuneration
2022 2021
6
Fees payable
accounts		 to the charity's auditor for the audit ofthe charity's annual ~459. ~QQ

2022 2021
6
Wages and salaries 85,688 59,554
The average number of persons employed by the charity during the year was as follows:
2022 2021
No. No.
Care and support officers
The average headcount
expressed		 as full-time equivalents was:
2022 2021
No. No.
Care and Support officers
No employee received remuneration amounting to more than E60,000 in either year.

Listed
investments
Cost or valuation
At 1 October 2021 7,934,710
Additions 5,624,227
Disposals (5,512,407)
Revaluations (1,469,061)
At 30September 2022
Net book value
At 30September 2022 6,577,469
At 30September 2021

2022f 2021
8
Due within one year
Other debtors 222,913 282,235
17. Creditors: Amounts falling due within one year
2022 2021
8 8
Other taxation and social security 1,116
Accruals and deferred income 189,295 90,283

Balance at
Balance at 1 30
October Transfers Gains/ September
2021f Income Expendituref in/outf (Losses) 2022f
Unrestricted
funds
General funds 2,863,829 1,552,355 (66,185) (541,024) (400,362) 3,408,613
CHOICES Fund 6,220,501 81,123 (307,937) 109,508 (1,068,699) 5,034,496
9,084,330 1,633,478 (374,122) (431,516) (1,469,061) 8,443,109

Riding fre e masons ,
their families an		 d dependent s.
Balance at
Balance at 1 30
October Transfers Gains/ September
2021
F		 Income Expendituref in/outf (Losses)
f.		 2022f
Endowment
funds
C LWilson Trust
Endowment
Fund 133743 627 140 370
Balance at
Balance at 1 30
October Transfers Gains/ September
2021f Income
f		 Expenditure f in/out
f		 (Losses)f 2022f
Restricted
funds
Provincial Grand
Master's Fund 13,636 (436,406) 422,770
Other Restricted
Funds 15,277 4,264 (28,287) 8,746
15,277 17,900 (464,693) 431,516

Statemen t offund s
- prior year
Balance at
Balance at 30
1 October Transfers Gains/ September
2020
8		 Income
F		 Expenditure
6		 in/outf (Losses) 2021
6
Unrestricted
funds
General funds 2,496,015 551,431 (25,150) (481,201) 322,734 2,863,829
CHOICES Fund 5,567,901 96,916 (251,766) 807,450 6,220,501
8,063,916 648,347 (276,916) (481,201) 1,130,184 9,084,330
Balance at
Balance at 30
1 October Transfers Gains/ September
2020 Income Expenditure in/out (Losses) 2021
6 6 6 6 6
Endowment
funds
C L Wilson Trust
Endowment
Fund 139720 23 139743
Balance at
Balance at 30
1 October Transfers Gains/ September
2020 Income Expenditure in/out (Losses) 2021
F E E 6 6
Restricted
funds
Provincial Grand
Master's Fund 41,188 24,048 (526,752) 461,516
Other Restricted
Funds 4,507 3,334 (12,249) 19,685 15,277
45,695 27,382 (539,001) 481,201 15,277

Summary offun ds
-current year
Balance at
Balance at 1 30
October Transfers Gains/ September
2021 Income Expenditure in/out (Losses) 2022
8 6 8 6 E 6
General funds 9,084,330 1,633,478 (374,122) (431,516) (1,469,061) 8,443,109
Endowment
funds 139,743 627 140,370
Restricted funds 15,277 17,900 (464,693) 431,516
Summary ~K~(L~~05-
offunds - prior year		 ~8='3(LIL(5):
Balance at
Balance at 30
1 October Transfers Gains/ September
2020 Income Expenditure in/out (Losses) 2021
F 6 8 6 8 F
General funds 8,063,916 648,347 (276,916) (481,201) 1,130,184 9,084,330
Endowment
funds 139,720 23 139,743
Restricted funds 45,695 27,382 (539,001) 481,201 15,277

Analysis of net assets between
funds
-curr		 ent year
Unrestricted Endowment Total
funds funds funds
2022 2022 2022
6 6 E
Fixed asset investments 6,577,469 6,577,469
Current assets 2.056,051 140,370 2,196,421
Creditors due within one year (190,411) (190,411)

Analysis ofnet assets between funds -prior year
Unrestricted Restricted Endowment Total
funds funds funds funds
2021 2021 2021 2021
6 F E F
Fixed asset investments 7,934,710 7,934,710
Current assets 1,239,903 15,277 139,743 1,394,923
Creditors due within one year (90,283) (90,283)
Total

2022 2021
E 5
Net
income/expenditure
Activities)		 for the year (as per Statement of Financial (655,871) 990,019
Adjustments
for:
(Gains)/losses
on investments		 1,469,061 (1,130,184)
Dividends,
interests		 and rents from investments (112,934) (141,049)
Decrease/(increase) in debtors 59,322 (276,569)
Increase
in creditors		 1,116
Other interest receivable and similar income (2,403) (859)
Accrued expenses 99,012 75,000
Interest received 2,403 859
Net cash provided by/(used in) operating activities

year 2021
Restricted Funds Unrestricted Cital rioted Endowment
Teddy Bear
Fund		 Other Masonic Emergency PGMs Total
Reslrimed		 CHOICES CLWilson Total Total
Donations Fund Fliild Funds General Fund Fund Fund
Incomllig Ieaoufces
V~ol nt ~i~am
Personal donatens 4.264 '13311'I 173175 476,141 494,016 237,746
Other donakons 24,041
Testamentary
gras		 |042 653 1.042,653 272.056
4,264 13411|Iyx)78 1,518,794 1.536,669 533.843
Income from UK listed investmens 31,812 81,121 112,933 141,049
Interest receuable 25 25 1,750 I 2,403 860
Transfers
between
funds		 150,000 150,000 259.508 109,508
150025 150025 225946 190630 627 115.336 141,909
Total incoming resources 4.264 163636 167900 1,292848 190.630 627 1.652,005 675.752
Resources expended
Costs of generating
voluntary		 income
Investmenl
management		 fees 47)85 25.167 29,252 38.674
4.085 25,167 29,252 38.674
Charilabls
activities by		 fund type
Teddy costs 28,287 28.287 12,249
Grants payable 438310 436.310 34.979 471,269 591.767
Birthday
gift		 16,955 16,955 18,335
Christmas
gih		 1.976 1,976 22,375
Emergency
grants (bnancial		 assistance) 71,383 71,383 58,760
Other Grants 98.483 98,483
Total charitable
amivities
~ht		 435,9'10 34.979 188,797 688,373 703.487
Cost of Care and Support Offcers 85,688 85.688 56,740
Sundry expenses 8,180 8.180 2,815
Total support costs 93,868 93.868 59,555
Governs Ice costs
Auditors
rsmuneraten		 11,100 11,100 9,000
Other professional
fees
AGM costs 8,593 8,593 557
Bank charges 5257 105 6,458 4,631
General Adminislratcn costs 1.171 1.171 13
96 96 27,121 105 27,322 14.201
Total msourrms
expended		 28,287 436,406 464.693 66.185 307,937 838.815 815,917
Net incoming recourses (24,023) (272,770) (296.793) 1,226,663 (117.307) 627 813,190 (140,165)
Gainsdosses
in investmenls
Realised (10,324) (2,799) (13,123) 160,000
Unrealised (390,038) (1,065.900) (1,455.936) 970.184
Trailsfers belweeh
fuhds		 24.023 7,325 7,952 272.770 281.516 281.5'16
Nel movemanl
in funds		 (7,325) (7.952) (15,277) 544,785 (1,186.006) 627 (855,871) 990,019
Fund balances I Omober 2021 7,325 7,952 15,277 2,863,829 6,220,501 139,743 9.239,350 8,249,331
Balances 30th September 2022 3.408,614 5.034495 140,370 8.583.479 9,239.350
Tear2021
Restrimed Funds Total Designated Endowmsnl
7 ear Masonic 1$4$1st s Reslrimed unrestricted CHOICES son ota os
Fund Donations Fund Relief Fusil Funds General
Fund		 Fund Fund
Fixed Assels
Tangible assets
Quoted Investments 1.812,236 4.765,233 6,577,469 7,934.710
1,812,236 4.765.233 B577.469 7,934.710
Current assets
Deblors falling due within one year 222,913 222,913 262235
Cash et bank -current accounts 1,432,496 61.640 1,494,136 412,978
Cash at bank ~ irweslment accounts 128.255 210,747 140370 479,372 699,710
1.783.664 272,367 140370 2.196.421 1394.923
Cfedllofa
Amounts
falling due wahin		 one year 187,286 3,125 190.411 90.263
Nst current assets 7(liabilities) 1,596,378 269.262 1415370 2806.010 I304,640
Total assets less current liabilities 3,408.614 5,034,495 lmk370 8,583.479 9.239.350
Nst sssets 3,408,614 5.M4.495 140,370 8,583,479 9.239,350
Reserves
sroughtlorwafd 7,325 7,952 15,277 2.863,829 6,220,501 139,743 9,239.350 8.249331
Resuh for the cenod (7,325) (7.952) «5.277) 544,765 «.i66.OO6) (655.8711 990th9
3.408,614 5.034,495 140,3 8,583,479 9,2393