##
##
##
|||||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||||
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|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|