THE CUMBERLAND AND WESTMORLAND PROVINCIAL GRAND LODGE MASONIC BENEVOLENT FUND Annual Report and Accounts Year ended 30 June 2025 Registered Charlty No 213203
THE CtIMBERiA14D AND WESTMORLAND PRWPK GIIANO LOLIGE MASONKBENEV(W4TFUtID Slrtnffitattt InfomFatl¢m TrU5teSthwhofhe yearwere.. J A Martln Dstewart W H PAorl RW sharpe K % Beaumont B Kirkbride K C Archer Reswd 170rt01 2024 Apinted l? Ocrther2024 Chairman- AwKA"nted 17 OttobeT2024 Apptynted 11 Cktobei 2025 Apwu)ted 11 CklLknr2025 Tf•asw•r I S Hollins1boTh O G Walker Res¥ned 11 Cktober 1015 Appointed Ll Ottoter2025 SEuetary M Mashf(er ST N(Yrtr5 Re5tqned 11 Octoter2025 Appointed 11 Ortrtef 2025 Trusteesare tharytd by re501¥tion ar ptov¥i4lGrand Lod8eGener¥ Meebiw. The Chaiily was established by atrnstdeed dated 215tlune I921 ts rwstL¥Ed th the Charity CiNnm¢5sion- No 213203. Thecharities add¥ess is The mason Hall, StreeL wo18. Cur)Ma.CAL4 2RT. onker$3re HSBC plc, 3 P4ywStreer, Worinyorn Cumbia.CA14 3AH. Trustees. RewThslbItyfrthettcftts The trustees are responsitde for pFeparln8 the Tru5tee5'Annual Rerrf andfir1aI statemffi15 n Kcwdance Trmth appticable lawand United Kingdom At¢ountirStandaidslUniied GerraItyACCepted Acco¢1& Practice). The law applicible tochaftties in Enand and Wate5 requi ttrus£et5 to Weparefinarlal 5t&tementsforexh riDan£ial yeai whkh give a and l•ir eofthe State of affalls of thethawand of tht intcwning re50wces and pplication of restrur¢e50ftheclwit¥ thèi periJ. In ih)sefinanual 5taTrments. thetru5tees are requiredto.. Select ¥uiiablea¢counEln8 pthctes and #pvthern conststeDdy. Obtve thernethDds antt priftoples tn the tharittes SORP.. Makejud8emenis aClL¥Jntin¥e5ttmates th reasonatrle * prLthnt,' State whether applKaNe aEcrAJnting starardS have been Idlowd. 5ubipcttoanymateilal thpamire5 dtsckised and explained in the finanoal statements." Prepare the finala1 statnents on the¥(rn ba$ lesS It IiiapproDriateto wes¢thne thai the charity Wjill tootiDue in operatKJn. The Trustees are respons1411tninS proper¥¢(vttin8 Fecords ththdi5¢4xewiih ws{ale ae¢vracy at anytime the financial posirK>tt Lthe charity and to enable them to ensuthat tIacc(XJntS complyth the Chariiies kl 2011, the Charity IA¢¢ountsand RewKtsl Regulat 2(aThd the pr(w5ionsof thetrLSt devj. They are a150 responsitAe for Sale8uardin8 a55ets of rhè charrty and hetfty fea50natrle sieps forthe prevention aNJdete£tion of fwd and other irregularities.
ObJeLt$, Organlsallon and A¢tl¥116 Thecharlty is e5tsb1tr5hed for the rdlel of wor ard distressed Ixothermasons. oftheir aTh8 thhlren aThl forthe benefitof Charttable Insthudons asdlrerted bythe Ilmvinthl GTrnd Ltytse at General MeetinBs. The¢harlty rnainly cMsistsof3n investment pthllow bythptru5teesin line with the in%slment powers conralned In the CharitysTrust Deed. ewin Dolphln. Investment Managers, currently manage the in¥estnnts OR a dwetionary basis behatfof the Cumberland and Wesrmi¥land Provkn(lal Grand Lodge Masonic Benevoknt Fund. Publlr benefft The trustees confirm thatttw h4e tompbed with the requirements ofSecl40[1he Chatilies Act2011 to have due r4ard to the publk benetit 8uldarKe publtshed by thecharitycomrnission fw England and Waks. The Ma59nic Charity Foundaticffl IMCFI m•ke5 8rants to Effethfen. wwJw5 aFKI thildren In dlstfessor need and these are now paid bydirect ba transfer to the recipienl and not thfouKh thts Chath. Currentfy the amount is In e¥£es5 of £Iry).C per annum wlthln ow po¢e coverlng mosi of Cumbria. Grants are also made to tcthl charftles, £28,867 dUrlr4that and sorne ofthese do attrxt matdd fundin8fr)m the MCF which Is alain paid directtoihe re¢ltyenL Our investments have generalty recovered and ar¢ marw8ed Brewln Dolphin who ha¥ÈdtsuetFonary pOTr$. Inthe year granis dlsburséd to Charitab iftstituth amounted toE2&867 12024: £63.8271. Durlngthe yearthe irwestments made an Unlea1ed gain of £6j whxth is rdected in the tund value of£W3.219. The attathed Financial Statements showthe currenl slate oFthetharKesofthe 8enevolert Fund andthe TIu5tees considerthese to be satisfactoryand sound. The finala1 Ststemertscomply with ststutc¥y requirements and th requirement5 of the Chartty's g¢J¥eming instrument. The tharlty held unre5tr1cted fundsof É2.155.35112024: Q140.0721 aithe yearetxl and restr1 Iwds of £42A3612024.' £414361. The charity has considered the re$erve5requed and holds sufkient reseF¥es tocontinue with futur haiitable actNities. 518ned on behalf of the trustees dgL K R 8eaumont- Chalrnan 25 Apim 2026
THE CUMBERLAND ANOWESThlORtAND PROVINaAL GRAND U)DGE MASONK eep01t14T FUIID Irxlepereftt examiner's rewt tothe Trusiee5 of thp Cumberknnd and Wesunortawj PrthkKlal Grand Le Bet)e4•lert Fund I repo.t to the tTU5teo5 on my 0xam1rtioTr ol accounts of Cuml>erland and Westmortafid Prry$al Gr Lodge Berevosent Fund frjr tht year ended 301une 2025, whKh are set out on page$4 to 7. Re5ptsnslbllltlesahd basls ol rewi As the charity tru5tEes of the Trust are responytrje forthe k¥epararion of the acctyJnis inaccordance with the requlrements olthe Chdritie5 Act 20111'the Act'l. I report In rÈspect of my exam¢natKJn of iheTrustee's ac£ountstarried tyjt 5e(tion 145 of the 2011 and in carrying out tTry examination I have folk>wed all the applicab tAredions the (harityCoMmisg( undersectSon 1451Sllbl of thè 2011 Att. Independent èxaminÈr's statement I have completed ffly exarnination. Iconfirm tbatno terI nvtters ha come to my attert1 Inwmecbon with the examinati¢)n giving me cause to tsele thai In any mater1 resirt'. 11 l accountinR records kept In res olthe TrlaS required by51)n 130of the &i." or 121 theatyountsdo nol atcorllwth those recofd5.' or 131 theaicountsdo not ciJrnplywith the apPIa01e requirements ctyKern*ng the form arKI content ol acconIS set oul in the Charities (Accounts and Reports) RegtsLaiick)s 2(K)8 other than anyrequiiefflentthat the accounts a'trueand fair whKh is n¢t a rnatter con%dered as part of an Independent examination. I have no concernsand have c(xne aCrooher mattets in torfftcbm Wtth the exafflinatiw tovihichatientbnshould be drawn in this re[X in order to enable a properunderstathding tsf io be reache DavKI ln FCA Davd len Qalmar House 8arra5 L4ne Estate Dalston calS1e CAS 7NY 25 April 2026
47 yo SiJ55 54)55 17 J3M17 46&D X707 an*ctrAr 6J 61 2LW) 18OJÈ 72 (fi1 5rn Jy 2.Ill5fy1
Thesef1na statemntsha¥ bgenprep¥ed 1runpbaeI FR5 102.
stsdard t+AeWcoftrarvJ'.theStstCrnftf
AetomMerKedP1e apphrable to
aller. 1023.37J 7fj0 79.368 SVAFletum of<harys unre3Kd kn¥e51mwttIlkxasI I.28 1115721 I13.5} MarketYu•atX)thJe1(II5 2.023.2 2,023,JYO sttklCo# 1.177.493 lJ77.4 AmtyJntsfalknLkn¥jith¢ 10.758 10.75B 11566 11.841 GÈMral FUF liA)p1 53.039 Il55,351 I351 119111 PGM charItyFl 42A36 42A36 glkl 197. 920 L9 4.650 erlrstotk Ctyt 0fma&keMS ILY5 L413 18.708 145 16J33 L910 4650
THE CUMBERiANOANO WESIMORLA140 PROVENOIi GWD LaE PANSONIC BEPIEVOLENT FUN 2025 2024 Ftxed Assers Investments 2m3,219 2,023.370 Current A55ers TradingsicKk BrÈwin Dolphin income accur Ch5h at bank Relief Che5l EOI56 Debtors 8,708 4,528 147,731 4.832 5,180 170.979 5,045 172,090 5.241 10.758 193,134 2.216.353 2,194.349 Current Liabilitie5 Arno1$ falline due wiihin one year 18.566 11,841 Net CurrentA$5ets 174,568 159.138 NÈI se15 2.197,787 2,182,508 un$tred Funds Restricted Funds 2.155.3S1 42.436 2,197,787 2.140,072 42,436 2.181.5118 5isned on behalf of trustees K118eaumont- Chaimun 25 April 2026