THE CUMBERLAND AND WESTMORLAND PROVINCIAL
GRAND LODGE MASONIC BENEVOLENT FUND
Annual Report and Accounts
Year ended 30 June 2024
Registered Charity No 213203

THE CUMBERtAND AND WESTMORLANO PROVINCIAL
GRAND LQDGE MASONIC BENEVOLENT FUND
Trustees. Report for the year ended 30 June 2024
Slgnlfi¢ant Infomiatlon
Tru5teesthroughout the year were:
WJ Bewlev
JA Martin
NJ Thompson
D Stewzrt
RW Sharpe
KR Be3umont
ChalrmaTr resgined-. 30 September 2024
Resigned.. 9 Qttober 2023
Appointed.. 9 Ottobtrr 2023
Chaimian appointed.. 30 September 2024
Treasurer
JS Hcdlins-Gibson
Secretary
M Mashiier
Trustees are chznaed by resolution at Prownrial Grand Lodge General Meeting5.
The Chafity was established by a trust deed dated 21stJunè 1927 and is re8iStered with thE
arÈry Commi5sion- No 213203.
The Chadtles address is The Masonic Hall. 10 Statbon Road. Kendal, LA9 68T.
Bankers are HSJC plc. 3 Pow Street, Workinglon. Cumbria, CA14 3AH.
Trustees. Responsibility forthe accounts
The trustees are responsible for preparing the Trustees, Annual Report and the financial statements in accordancE
with appllcable law and United Kingdom Accountin8 Standards IUnitÈd Kingdom Generally Accepted Actounting
Practlcel.
The13w applicable to charit1es in Englènd and Wales requiresthe trustees io prepare financial statements for each
rinancial year which 8￿e a true and fair ¥1￿ of the state of affair5 of the charity and of the incoming resources and
application of resources of the charity for that pÈriod. In preparing those financial statements, the trustee5 are
required to..
Selett suitable accourting policies and athy thern eonsistentlvp
Observe the methods and prirsciples in the Charities SORP..
Make Ivdgements and estimates that are reasonable and prudent,.
State whether applicable accounting staftdards have been followed. subjert to any departure5 di5c105ed
and explalned the financial statÈments- and
Prepare the flnancièl statements on the going concern basis unless if Is Inappropriate to presutne thèi
the charity will continue in operation.
The Trustees are responsible for malnt3inin8 proper actounting rÈcords whsch disclose with reasonable a¢ctrracy
at 3lly time the financial posltion of the charity and to enable them to ensure that the accounts comply with the
Charities Act 2011. the Chairty (Accounts and Reports) Regulation$ 2008 and the provision5 of the trust deed.
They are a150 re5ponsiblÈ for safeguarding the assets of the chaiity and hence for tak*ng reasonable steps for th
prevention and detertlon of fraud and other ir¥egularitie5.

THE CUM8ERLAND AND WEsndoRLAND PROVINCIAL
GRAND IODGE MAS0141C BENEVOLE1￿ FUND
TnNt•es' R•port wntlThyed
Objects, Oryanisatlon and Acd¥ltyes
The Charfty Is established for the relief of poor and distressed brother masons. of their widows and children and
for the bènefit of Charitable Insututlons a5 direrted bythe PfovÈnual Grand Lodge at General Meetln85.
The charlty malnly conslst5 of an investment portlollo held by the trustees in line with the investrnent powers
contained in the Charity's Trust Deed.
Brewln Dolphin. Investment Mana8ers. currentty manage the Investments on a dlscretionary basls on behalf of the
Cumberland and Westrnorland Provincial Grand Lodge Masonic Benevolent Fund.
Publlc benefit
The trustees confirm thal they have complied with the requirements of section 4 of the Charities Act 2011 to have
due regard to the public benefit guidance published by the Charlty Cornmis5ion for England 3nd Wales.
Revlew of ProBre55 Athlevements
The Masonic Charity Foundation IMCFI makes grants to brethren. widows and children in distress or need and these are
now pald by direct bank transfer to the reciplent and not throuth th15 Charity- Currently the amount us In excess of
£100,￿)0 per annum within our Province covering most of Cumbria.
Grants are also made to local tharities. £13A27 during thi5year and some ofthe5e do attract matched funding from the
MCF which is a8ain paid direct to the recip5ent.
Our investments have genefalty recovered and are mana8ed by Brewin Dolphln who have di5treknonary powers.
DurinE the year a one off donatlon was made direct to the MCF from our accumulated resèrves to support thelr work In
Cumbria.
In the year grants dlsbursed to charitable institutions zmounted to £63.82712023: £287,225).
Durin8 the year the investments made an unreali5ed gain of E150,228 whith is reflected in the fund va5ue of £2,023.370.
Flnances
The attached Financlal Ststements show the 0Jr￿nt state of the finances of the Benevolent Fund and the
Trustees conslder these to be satisfartory and sound. The Flnancial Statements compty wtth statutory
requirements and wlth requirements of the Charity's go¥eming instmmenL
The tharlty held unrestrirted fvnds of £2.140,07212022'. f2,017.7391 at the year end and restrirted funds of
£42,43612023: £43,345).
The charity has considered the reserves requlred and hold5 sufficient resewto contlnue with future
charitable actlvities.
Signed on behalf of the trustees
KR Beaumorht- Chairman
17 October 2024

THE WMBERIANDAND WtSThlORiAND PROWNaAL
GRAMD LODGE MASONIC BENEVOLENTFUND
IndepertdeAt ex•mlnerfs rtport tothe TNsEee50f the
CumlJerfarKI &We5tmortand Pro¥lndal Grand lodge Benwolem Fund
I report to the trustees on my Èxèm5nètion oftheaccounts of Cumberfand &Westmorfand Pro¥inual Grand Lodge BénevolentFvnd for
the yeèrended 30JunÈ 2024. vihich are set out on page54to 7.
Respons￿lI[￿e5 and b•slsolrep¢
Asthe charity t¥ustee5 of theTrustyuu are rewble forthe preparationof the accounts in accordan￿ with the requirements oFthe
Charitles Act 20111.the ACYI.
I report In respectof my examination ofthe Tru5tEds *¢ovnts tarried out wdersection 145 of Ihe 2011 Act and in carrying out my
examlnatlon I havt f&lowed all the applirable Directions wen bythe Charity Commission under sèttion 14515llbl dfthÈ 2DII A¢t.
Independent examlner's statement
I have ccrrypfeted myexamlnatlon. I confirni that M materkil maller5 havecometo myattentlon in Connect￿n with the examination
Eivln8 me cause to bdlevethat in any material re5pert'.
11 l account5ng recorfs were not*£pt In re5pecroftre Trusta5 required ￿$¢(bOD of thÈ Att., of
121 the accounts do not accord wrth th)5e re¢(*ds.' or
131 the accounts do not compty wlth the ap￿1(￿ble requirements cOn￿rnIng1he form and eontent of xcounts set out in the
Chariiies {Accour￿ and Report51 RegulatK)ns 211)8 otherthan any requirement that the accountsgNe 3.true and fairview. which Is not
a matter constdered as part olan independentex3minath)n.
I have no concerns and have come acros5 othtr matter5 inwThnettx)n theexaminatlon to whith attention 5houkl i￿￿r￿)n In
this report in orderto enable 3 properunderstanding of *(wnts to be reached.
David Allen FCA
Oav1d Allen
Oalmar House
barra5 Lane Estate
Dalston
CA5 7NY
17 October 2014

IlJ14
1014
5Q012
610
In*WYe
4103
loa6
1315
4th50
%555
GiirIJPa￿kn..
J1215
F¢¥1P4112Q27D￿¥￿fj
5J55
2*2.
5J55
2.780
77
r4chw8e¥
61
15Q
14Q7J
137.n6
137.716
12L414
113.
Im7.73Y
22592$$
2.fj17.7Jg
42

niE CUMeERiANDAND WE5TMORLAND PROVINaAL
GRAND LODGE MASQNIC BENEVOLENT FUND
Charity No. 213203
Bat￿ Sl*Etat30JynÈ 2024
2024
2023
Fixed Assets
Irwe5trnethts
2.013.370
1*79,368
CurrentAssets
Trading stod(
Brewln Dolphin Income account
Cash at
Relief Chest EOIS6
Debtars
11,945
14.027
162,677
4.732
3,971
197.352
4.528
147.731
4.832
5.IBO
170.979
2.194.349
2.076,720
Current Llabilitie5
An)ountsfallkngdue within one year
iiwi
15.636
Nei CurrentAssets
159.138
181.716
14etAs5ets
2.182.508
2,061.084
Unrestrkted Funds
Restritted Fund5
2.140.072
42.436
2.182,508
2,017,739
43.345
2,061.084
Signed on behalf of the trustees
KR Beaumont- Chalrrn
17 October 2024

ThE CUMBERiAND AND WEsfMORiAND PIIOVINaAL
GRAND LI)OGE IM5CINIC BENEVOLENT FLIP4D
Motestothe A¢countsfortho yoarqndod 3OJurt 2023
l. AccountlnB Policies
B¢￿S of attoufitlft¢
These finaniial statements have been prepared in Comp￿3nce with FRS 102, The Finanual
Reporti￿ Siaridard applitable in the UK and the Republicol IreLrynd'. theststement of
Recommended Practice applK3ble to charities P￿par1ftE their 3c(ountsin accordance with the
Flnancial Reportiwstandard applKable In the UX aThJ ReputrAicof Ireland IFRS 1021 Ichawlties
SORP (FB5 10211 and thp Charities Acl 2011.
Goln8 Cort¢em
The trustees censider that ihere a￿ no rnaterial un￿rtaInlit$ aboutthetharity's ability to
corbtinue as a Èolngconcern and any si8nifirantareas of urtervdfftty that affert ihe carylngvak
of assets held by the chatlty.
Jud8•ments and keysourtesof esiir•atlon un£wtaknty
The preparatian ofthe finanaal statements requires mar￿ement to make judgements.
imates and assumptions that affèttt￿ amountsreported. These estima￿ and lud8emÈnts
are ¢ontinualty ￿￿eWed and are based on experience andod*r fartors. indudlng expectafvJn5
of future events that are believed to be reasonableunderthe drcumsranc￿.ActUaI results rnay
dSffer from rhese estlmate5.
fixed Asset th¥estments
Quoted fixed asset investments arestated atthwr marker v*Je. wh*h based ¢)
the closing middlE market priceon a wc*nlsed sir*k exchange. Any realised 8ains
or1055es 3rising in Ihe year are accounted for in the Incomeand EyenditureAccounL
Other Investment5 a￿ Stated al cD5t kn p￿￿$10n loranydlminutkn in value.
Don￿￿n5?￿d grants
Dot)atlons and grant5 are reco8ni5ed on a rece1¥a￿e ba￿When rec£fjpt ts probablEand the
amount can be me•sured reliabty.
Expendibjre
Expenditure has beentharged in rhe Statementof Finanaal ￿LIVi1￿e$ ¢)n the accruals
Stocks are measured at the loweTof cost and esbmated seling prKe ￿$5 Costs to cornplete and
Sell. Cost indudesall cost5 of pyrthase. costs olton¥etsStr) and other costs incurred"
brinslngthe stockto ￿$ loration and conditth. The carrylng amount of stock sokl
15 recognised as an expertse Inihe pertod in whlth the fdated revenue ts recognlsed.
2. Analy51sof Nei Assets by FLmd
2D14
6ÈnÈrdl
Fund5
2.023,3X)
128.543
111.8411
Restykied
Funds
Fund5
1023.370
170.979
Ili.B411
Fixed Assets
Current Assets
Current LiatNlities
41436
Total
2.140.07Z
42,436
2,181508
2023
General
Fund5
1.879.368
154.W7
115.6361
Restrkted
Futhds
Totsl
Fixed Assets
Current Assets
Current Liabilitles
1,879.368
197.352
115,6361
43.345
Total
2.017,739
43.345
2.(￿￿084

ThE CUMBERLA￿l￿1D¥￿5ThI0RL4MO PRO4ryNOAL
GK4ND LO￿E MA50NIC bENEVOLENTFIJND
Notes iothknUntsfart￿I•ar Rthded 30 ￿￿¢2021
3. Trusteps, Rernuner¥tlofft attd Empeftses
No rem￿nerat￿in waspaid or pby*difetty(K indwecttyoutof funds of the h)theyear to
anytrnsteeorto aTrypersonWpewskr￿ThtQ be co1￿MedI01hWTh.
No reirniur5Emehtof*xpenses hasbeen mode N p5duEtobÈm&k ￿an¥oft￿eTlu5*Ee5 in rcvrt
olthe year.
2024
2023
Quot￿ Ihvèsthienis."
3rketvaluÈ b￿8ht lorvrdrd
50% RLturtt of char8es
UDrealised investrnettl8alrtslllos￿Tr
Fund manoyrfsthNges
1.879361
6.286
150.28
112,5721
l.g86.440
6.265
18071
112.5301
Market value at 30thJune 2023
2x123.370
1.879.368
Hlstoilcal Cost
1.177.493
1.177,493
Debtors
Am￿ntsf31llnIouE vffihin Oneyeat
S.180
5.IBO
3.971
6. Credknrs
ArTrDunt5 falli￿8 duÈ withAI oneyear
11.841
11.841
15.636
15.636
7. Funds
IJV￿10l3
ExpÈnded
30JuTre ZOZ4
Ih)restrl¢led
Generèl Funds
Total ￿￿r¢strIrted
2.017.739
2.017.739
53.155
53.155
2.14D.D72
2,110,072
169.1781
REStticted
PGM CharityFund
Teddies For LOV1￿c3re
rotsl ￿4￿tted
42,436
9(lJ
4J345
41.436
19Dgi
19091
42,436
Totsl Funds
2.Cffjl.084
53.IS5
170,0871
2,182.508
ID 2021. thetru5te2gulthÈ CumbÈrknd and Wewmrland Gra￿d Mastms. Charity Fund decision 10
amalgamate wf(h The Curnberland and WeStmoflaDd Pr￿￿￿1 GTand Lodie Benevoknt Fund. The CuM￿ra3￿d
nd WèsEmorland Grand Masiw5' Charity Fund Included a restriciedie5erve for flood ieliel. Ihis 15 the PGM tharityfund.
Teddie5 fot Lo*ng Care ￿a resriicied lund low(Mde a iÈd(fyfiDchAdrw inAccident and Emergencydewrtments
helpiw t(breducethe shotk and distressof ihwreXpÈn￿(￿. Exhthih4 take the t￿d¥ home.
8.TrndlTrwA<%Mue5
2024
2023
Inton* Trom saleof Masonk itern5
4,650
4.650
5,555
5.555
OptsTln8 Stotk
Cost ol tnasanit ttÈms
Le55 do￿Tr85tack
11.945
l.413
I8.7(￿)
17.5(
111.9451
4,650
5,555
Profil