Registored Charlty No: 213476
Warwlckshlrn Alark B•n•volent Fund
Tru8t6•81 R•port and Flnancial Statsmonts
31 August 2025

Warnickshire Mark Benovolent Fund
31 August 202S
Contents
Pages
Trustees, Annual Report
Independent Examinerfs Report
statement of Financial Activities
Balance Sheet
Notes to the Accounts
7-10

Warwlckshlro Mark Benevolent Fund
Trusteos, Annual Report
for the year ended 31 August 202S
The Trustees present their reFQrt arKI ac£ounts for the year ended 31 A￿JUst 2025
Refèrnnce and Administratlve Information
The Trust is registered with the Chanty Commissioners No. 213476 on 6 December 1962.
The main address for contacts is..
20 Henley Crescent
Solihull
Warwickshire
B912JD
The Trustees at 31 August 2025 were:
J S Wnght
DPF8ir
N E A Watkin
J D Evans
C F Stiles
R N Clemson
J R Freakley
A R Amibrister
P F Mason
HLSmrth
l D Belsham
A W Crees
Structuro, Govamanc8 and Management
The Trustees are recruited and appointed in bwo ways as Ex Officio Trustees, by means of The
Provincial Office they hold and elecied Trustees nominated, as such by the Provincial Grand Master
and Trustees but voted upon by the members at the Annual Meeting.
Objectives and AGtivldes
The Charity's obj'eds are to provide a ￿lief fund for and support to other Masonic avenue5 of
financial relief for the b8nefiaaries and to make donations from the fund to Masoni¢ and non-masonic
Charities.
Imiilst undertaking the above-mentioned actNittes the Truste8s had due regard to guidance
published by the Charity Commission on public benefft issues.

Warnyickshire Mark Benevolent Fund
Trustees, Annual Report
for the year ended 31 August 2025
(Continued)
Achlevements and Perfomiance
During the year ended 31 August 2025 the fund made grants and donations of £ 77,56112024 - £
31,518) to Freemasons, their dependents, and non-Masoni¢ charities. The voluntary donations from
members show a reduced figure £ 16,283 compared to £ 23.954 the previous year.
Flnanclal Revlew
Ouring the year end8d 31 August 2025 the Charty r￿￿ed donations, investment income and tsx
refunds amounting to £32,111 (2024 - £ 40,322) of which £81,406 (2024 - £35.270) wa5 spent in
pursuit of the Chanty's objectives.
As at 31 August 2025 £ 236,730 (2024 - £ 288.015) was held as Unrestricted Funds, and £199,447
(2024 - £191,083) was held as Restricted Funds.
R•serves Policy
The reserves are carefully regulated by the Board of Trustees to ensure that adequate financial
resources are available to support the Benevolent Fund's short-tenn and longer-term commitments.
Reserves are held in both cash (bank account balances, balan￿S held by the fund's stockbrokers,
and balan￿S held within the Masonic Relief Chest Scheme deS￿nated as being held to the Order
of The War4vickshire Mark Benevolent Fund) and in stocks and shares and other investments
managed on the fund's behalf by Redmayne Bentley LLP {stocktKokers).
Trustg05' Responsibllities
The law applicable to Charlties in EnglarKI & Wales requires the Trustees to prepare financial
statements for each financial year which give a true and fair view of the state of affairs of the Charity
and of the incoming resou￿$ and application of resources of the Chanty that period. In
p￿paring these financial statements the Trust￿ are required to-
select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Chanties SORP 2019 IFRS 1021.
make judgements and estimates that are reasonable and prudent.
stste vthether applicable accounting standards have been followed, subj'ect to any material
departures disclosed and explained in the finanaal statements.
prepare the financial statements on the going concem basis unless ti is inappropriate to
presume that the Charity will continue in operats'on.
The Trustees are responsible for keeping proper accounting r8c(Kds that disdose wrth reasonable
accuracy at any time, the financial position ofthe Charity and enable them to ensure that the financial
statements comply with the Charities Ad 2011, the Charity Accounts and Reports Regulations 2008
and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the
Chanty and hence for taking reasonable steps for the prevention and detection of fraud and other
irregularities.

WaThvickshlre Mark Benevolent Fund
Trustees. Annual Report
for the year ended 31 August 2025
(Continued)
The Trustees are responsible for the maintenance and Integrtty of the Charrty and financial
infomation included on the Charity's website.
Approved by the Tnjstees on 15th November 2025 and signed on their behalf by".
J S Wrlght
Chaimian
Clemson
Secretary

31 2025 $8t (Art cfi weg 5 * 10.
the reqUIr•T￿ oftt* Act 2011
Comml8slon under wli(m 1445Xbl (A Ihe A
Mr
CV5 8SP

Warwickshirn Mark Benovolont Fund
Statoment of Financial Activities
For the year end￿ 31 August 2025
Total
Unr8strictod Restrlcted Funds
Funds
Funds
2025
Total
Funds
2024
Notes
Incomlng Resourc06
Voluntary income
Oonations
Gift Aid Tax Rehjnds
Dividends and interest on
investments
11,614
4,649
11,614
4,649
17653
6,301
9,305
6,543
15,848
18.368
Total Incomlng Resourcos
25.568
32.111
40,322
Resources Expended
Gharitable paymenls
Grants and assistance
Administration
77,561
2.115
77,561
3,845
31,518
3,752
1.730
Total Resources Expended
79,676
1,730
81,406
35.270
Net Incoming resources before transfers (54.108)
Unrealised gainsl{losses)
2.952
4.813
(49.295)
5,052
7.551
10.503
28,662
Realised gainsl(losses)
{4.942)
(2.187)
(7,129)
Investment Provision
(4,598)
Sundry Creditor
{ 250)
Transfers be￿een funds
4.813
(4,813)
Net movoments In funds for the year
{51.285)
5,364 ( 45,921)
29,809
Total funds brought forward
288,015
191.083
479,098 442,289
Totsl funds carried forward
236,730
196,447
433,177 479,098

wa￿ICksh1ye Mark Benevolent Fund
Balance Shoet- 31 August 2025
2025
2024
Notes
Flxed Assets
Investrnents
393.141
432,318
Curront A•80ts
Cash at bank and in hand
39.958
47,930
39.958
47,930
DebtorslLlabllltles: (amounts falllng
due withln y•ar)
78
1,150
Net curront a88•t8
40,036
46,780
Net A33ets
433,177
479,098
Funds of tho Charlty:
Unrestricted Funds
Re8trlcted Funds
236,730
196,447
288,015
191,083
Totsl Funds
433,177
479,098
The financial statements on pages 1 to 10 were apwovad by the Trustee8 on 151h November 2025
and signed on their behaff by.
J S Wrfght
Chairnian

Warwlckshlre Alark Benevolent Fund
Notes to the Ac¢ounts- 31 August 2025
Accounting Policles
(a) The accounts have been prepared under the historical cost (x>nvention in accordan￿ with
applicable accounting standards and follow the recommendations in Statement of
Recommended Practi￿ 'A¢counting and Rewting by Charities, (SORP 2019 (FRS 102)) 2nd
comply with these Charities (Accounts and Reports) Regulation 2005 issued under the
Charities Act 2011.
(b) Voluntary income receNed by way of donth.ons and grfts to the Charity is induded in full in the
ststement of Financial Activib8s when re￿Ned.
(¢) Listed investments are stated at market value less any prOv￿lon for a pemianent diminution in
value sinrk the balance sheet date.
(d) Realised and unrealised gains and losses on investments are taken to the Statement of
Financial Activities as they arise. Realised gains and losses on inv8Stments are calculated as
the drfFeren￿ be￿een sales proceeds and the values transferred in on purchase date rf lat8r.
Unrealised gains and losses are calculated as the drfference between the market value at the
end of the period and the transferred in value or purchase date rf latw.
(e) Charitable grants a￿ accounted for in the year in which they a￿ pahl. All other expenses are
accounted for under the accruals basis. Support Costs represent the cost of the general
administration functions of the Chartty. Govemance costs comprise all costs involving the
public accountabilty of the Charity and tis compliance with regulation and good practice.
Expenditure indudes any VAT which cannot te recovered, which is reported as part of the
expenditure to which it relates.
(fj Unrestricted Funds comyomise those funds whith the Trustees are free to use in a￿OrdanCe
with the charttable objects of the Chanty. The Restricted Funds represent those assets vthich
must be held pe￿anentlY by the Chanty, principally investments. Income arising from the
Restrided Funds can be used in accordan￿ wrth the objects of the Charity and is included in
unrestricted fund income. Caprtal gains and losses arising on the investments fonn part of the
Restricted Fund.
(g) Income from invasbnerrts is accounted for in the year in which it is recerrfable. Interest on
bank and stockbroker deposts is accounted for in the year which it is received.
(h) As a Registered Charty. no liabilty to taxation arises.

WaThvlckshirn Mark Ben•volent Fund
Notss to the Accounts - 31 August 2025
Inv8slment In¢ome
2025
2024
Drvidends and fixed interest receipts
Interest received
14,888
14,707
1,661
15,848
16,368
Truste8S
None of the Trustees were reimbursed for expenses throughout the current and previous year.
No remuneration VRS paid or payable in respect of the year out of the funds of the Trust either
directly or indiredy to any Trustee or to any person kni)wn to be connected with them.
Grants
2025
2024
Grants paid during the year.
Hospices and other charities funded by VthIBF
TT,561
31,518
77,561
31,518

Warwlckshire Mark Benevolent Fund
Notss to the Aecounts - 31 August 2025
Investments
2025
2024
Market value as at 31 August 2024
Addrtions
Disposals
Realised gainsl(loss) on disposal
Unrealised gainsl(loss) on disposals
432.318
100,985
(143,536)
{ 7,129)
10.503
372.820
62.376
(27,885)
942
24,065
Market value at 31 August 2025
393,141
432,318
Book value at 31 August 2025
347,167
415,185
Investments at Market Value comprlsed:
UK equities, unit trusts & foreign tK)fKIs
393,141
432,318
Restrlcted Funds
WaNAckshire
2027
Endowm't
Res.Fund
Total
At 31 August 2024
Income from Mary Jones Fund
Deficit For Year
Investment Provision
Realised gainl{loss) on investment
Unrealised gainl{lossl on investmerrt
288,015
4,813
(54,108)
191,083
479,098
4.813
(54,108)
(4,942)
2,952
(2.18n
7,551
(7,129)
10,503
As At 31 August 2025
236,730
196,447
433,177

10
Warwlckshire Mark Benevolent Fund
Notss to the Accounts - 31 August 2025
Restricted Funds (Continued)
Warwickshire Festival 2027 Fund
The Grand Lodge of Mark Master Mason set-up the Mark Benevolent Fund (MBF) in 1886 as
a grant rna￿n9 b¢)dy to support indigent Mark Masons. Overth8 years the MBF has expanded
its scope enomiously and is well endowed. The MBF is funded by charitable contributions from
Mark Master Masons. arKI these are largely collected using the fund-raising vehide of an
Annual FestNal. These Annual Festivals are dealt with on a rotation basis. A Festival will come
round once every 45 years for each PrOWn￿. Afthough this systsm seems, on the fa￿ of it,
to not be unduly demanding financially in W8ThMthshir8 rt has been felt that to ameliorate the
impact of recurring FestNals on the pod(ets of our memb8r5 funds would, on an annual basis,
be put aside into a restricted reserve to meet some part of the financial commttment to the
Festival in the year it falls due. These restricted funds are invested by the stockbroker in
lowlmedium nsk stoGk arKI Shares on the basis that, during the four or fjve year Feriod leading
up to 2027, the investments would b8 liquidated at appropriate moments to mrtigate any
finanGial risk to the funds that have been put aside. These risks are supervised by a su
committee oftrustees in conjunction y￿h the stockbroker and a report is submitted to the board
of trustees for their appfoval. Funds may be transferred to this reseNe either from annual
incorne or by transfers from the General Reserve rf the trustees feel that there are more than
sufficient balances held.
The WMBF Endowment Reserve Fund (forn￿rty Tho Mary Jonos Fund)
This substantial restricted reserve arose as a result of a very generous legacy from Mrs Mary
Jones, widow of one of the province's senior members and a long-term Lodge Almoner. Mary
Jones approached the Chaimian to discuss part of her revised Wll. and rt was suggested to
her that she could leave money as an 'endowment fund, with the Trustees of the WMBF having
discretion as to the charitable use to whiGh the ino)me could be used. Mary Jones
subsequently asked her solicitor to advise her and draw-up her new Idlfill.
Income from the fund is CU￿entty being used to support the V4MBF's commtiment to the 2027
Festival. From 2027 onwards income wll be used to support the general objects of the fund
of vthich grants to local charities will be a large part.
Members of the WMBF are quietly asked to consider legacies to the Wal8F. As arKI bvhen
further legacies are received the name of this reserye has been changed to 'Endowment
Reserve. in order that the accounts do not becom8 too encumbered with multiple reserves
serving identical purposes.
7 Rélat￿ Party Transactions
There were no related party transactions throughout the current and previous year.
8 Control
The Chartty VRS under the control of the Trustees throughout the cu￿ent and previous year,