Charity regi¥tr•Oon n￿nbor 216754
SHROPSHIRE MASONIC CHARITABLE ASSOCIATION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

SHROPSHIRE MASONIC CHARITABLE ASSOCIATION
LEGAL AND ADMINISTRATIVE INFORMATION
Th18tg•s
J R Weaver
R B Pernberton
A Cadman
P Robinson
N G8r8vlni
D Foulke$
DPPrico
S D Aucott
D J Kettle
R Brotsks
P Mills
S Wlson
A Cla￿e
Cha￿Y nUM￿r
216754
Ind•p•ndont •xamlnor
Dyke y¥￿ey Limited
1 Brassey Road
Old Potts Wdy
Shrewsbury
Shropshire
SY3 7FA

SHROPSHIRE MASONIC CHARITABLE ASSOCIATION
CONTENTS
Pag•
Tnsstees, report
Independent examlnef$ report
Stat￿ent of finanual activities
Balance sheet
Notes lo the financ4al statements
9-19

SHROPSHIRE MASONIC CHARITABLE ASSOCIATION
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2022
Th¢ truslee$ prèsent their annual report and financial st8temenls forthe year ended 31 De￿rnber 2022.
Tho finanual $talemenls have been p￿pared in accordanc8 With the accounting policies ￿ oul li note 1 to the
financial statements and compty wrth the Asswation's By4aws. the Charities Act 2011 and 'A¢¢ounling and
Reporting by Charitie$= Statement of Recornmended Practice applicable lo charities preparing their accounts in
a¢¢ordance with the Finaneial Rèporting Standard appltsble in the UK and Republic of Ireland {FRS 1021 {effective
1 January 2019}"
Obj8clive$ and a¢tivi1Ses
The genèral objects of the A9￿¢￿atIOn are lo In￿a$? th¢ aTrKiunt, and Tender more effectivè th& collection.
application and administralion of Ihe funds raised In th$ Province of Shropshire for Ma50nic and M0￿MaS0n1C
charitable purpo$&$. To achieve this funds have been established, called respectivety the 'Cenlral Masonic
CharIta￿e Fund. Icential MCFI and 'Shropshire Masonic Charitable Fund, Ishropshira MCF). The funds consist of
all donat￿n5 and annual Subscriptions paid to the Association. The allocation ratio of re¢&ipls behyeen the Centr81
MCF and Shropshire MCF 13 approved by the members at theAnnual General Meeting ofthe Assocaation.
The Funds are 8ppliod as follows..
C9ntral MCF
For and on bohalf of.'-
i. Any or MO￿ of the Masonic Charitable Institutions managed under thg umbreNa of the Mascsnic Ch8Tilable
Foundation {Ihe MCF)-
OR
l. Such m0￿M8$0n1C charities as the mèmber8 ofthoAssoc4ation shall from time to time de¢id& by rgsdLrtion.
Shropshire MCF
For'.-
. The Fts1￿101 Benefft.,
AND
ii. TheAs8ociation'$ worf(ing expenses fund.
The trust88s hav8 paid due regard lo guidan¢o issued by the Charity Commission in de¢KliNJ what activities the
Assoaation should undertake. The tru51ees consider ihe objg¢tive$ and aclivities of the assouatfon are of a publi
benefit.
Thg AssorAal*)n has very close relationships vrith thè various Lodges and ChaptW5 Mthin the Pwnce. As stsled
above, tha Income of the ASSWa￿On is derfved from the ￿nal￿On$ gf Ihe members of these Lodges, tO98thar with
the subscriptions from the Lodges and Chapters.
A¢hl¢¥ements and perfonnance
The Shropshire Masonic Charitable Association has maintained ils fo￿$ on raSsing fvnds for the 5UPPOrt of
Shropshire based non masonic ¢harTiie$ and supporting Shropshire Freemagons and thèir fAmilios in ffinarKial need.

SHROPSHIRE MASONIC CHARITABLE ASSOCIATION
TRUSTEES, REPORT (CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2022
Flnancial r•view
l am pleased lo report that Iheie has been a very healthy gain in overall Income, up by 183°A IcalculalK*n made net
of investments}. We have bèen able lo support local non-masonic Charities wllh the sum of £36,400 from the
£40,000 Precept.
The invèstménts held on behaifof the Pointon Forest Glon Trust have shown a decrease tn value of 10% ¢ompaf•d
to an increase of 12•A in 2021. This dec¥ease in value reflects the markgts at the time, and is due lo a revaluation of
the Inveslmenls to market value as al the year end.
Tha r*stri¢tad fund has increased by £7.782 from £69,073 to £76,855. The restricted funtl is made up of five f￿d$.
Central Fund General ICFGI
Coronamvus Emeryen¢y Relief Fund {CERFI
Lloyds Festival 2030
RC F8stival 2030
Teddies for Loving Care Appeal (TLCI
EasteT Egg App¢al
£44,318
£nil
£4268
£19,321
£7.676
£1272
Contrdl Fund General ICFGI
The CFG is a discretionary fvnd for the Provincial Grand Mast8r (PGMI. In 2022. it was agreed trj reduce Ihe fund
Cap from £40,000 to a cap of £20,000. the residual being transfeThed lo the ShTopshire Fund at th& start of the
rinanual ye8r of 2023.
Coronaviru5 Emeryency Relld Fund (CERFI
Coronavirus EmeTg8ncy Relief Fund of £1.567 ha$ b8en redu￿ lo zero, wrth thè funds bgirg senl to the
Shréwsbury Food Hub.
Festival 2030
The Lloyds and RC Fest￿81 Fund 2030 is to raceive and manage in a cost4ffe¢tive manner, th8 donations to the
2030 Festival in support of the Fr*mason$ Grand Charity lone of our four Ma8oni¢ Char￿es).
T•ddio• lor Loving C•r• ITLCI
TLC continues at pace and is very popular, but unfortunalety Costs con1inuè to ris8.' the Bears have iisen in pr￿ by
57Vo and shipping has gone through Ihe roof. It was reported last year w* w&r& expeding to distribute 2,400
hospital bears in 2022, in fact we disth"buled 3,888. We are now askn'ng ALL Lodges to c(mtribute £2CKJ each- Th8
SMCA will also be donating all commissions lo this most popular proiecl.
Easter Egg Apptal
The Easter Egg Appeal stsrted In 2021 for the purpose of buying easter ￿gS and dislribvting them lo
disadvantaged children in the Provin¢9 of Shropshire. It was believed the sum of £500 would be required lo fund the
obledive. and an appeal went out as Such, raising tho incredible sum of £2,295. The puid)8sg of the eggs in that
first year were £558, this year £690 was spent and the fund was reduced to £1,272 whi¢h will be carried forward.
Endowment Fund•
Th& endowment funds represant pemianent endowments donated lo be administered by the A8soThation, the
income from which is expended in accordance with the lerrns of the TMSL Endowment fund$ decreased to £116,653
Ot 31 December 2022. from £124,856 in 2021.
Unrestrf¢tod Funds
Unrestricted funds lots1 £261.452 at 31 December 2022 (2021.. £156.8431.
RosoThes policy
Th$ trustees of the Assory3ti()n have adopted a rèserves policy regarding the unrestricted funds based C￿ a target
level of resèrv85 to maintain their level of charitable donations for a period of three years lat ¢urr&nl r*es, a lolal of
£120,000>. To this end, the Iruslee5 consider that the exi$ling reserves are adequate forthls purpose.

SHROPSHIRE MASONIC CHARITABLE ASSOCIATION
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Inv•stm•nt Policy
The relum on the funds invested remains low because of the inleresl rates prevailing, w￿ch remain¥d al an historic
low for some tirne, atthough there are signs that interest ratès may start to increase in the ntsl-l0￿d1Stènt future. The
committee have reviewed allernalive investments which may provide a greater retum. but they carry a greatgr risk
than the C￿￿ent investments and thg committee do8s not feel the potential in¢reastt in r&tum warrants the exposure
lo the risk Therefore. the committee intènds to continue wth their investment policy Iwhith remains under regular
review) and keep the fijnds on deposit.
RiJk F*ctorn
The trustees have assessed the malty risks to which the Association 18 exposed. and arg satisfied that systems mie
in Flace lo mitigate exposure to the major risks.
Plan8 for futum p•rlod$
The Association tntends to continue obtaining ￿ndIng for both of its main funds and lo make donal1c￿S lo Masonic
and Non-Masoni¢ Charl￿•$.
Structur•. gov•rnancg aTTd man4gem•nt
TheAssocialion operates in accordance with its 8y-Laws and is a Rogistgrgd Charity with the Chaiities Commission
in England and Wales, number 216754. The registered address for the Assoryation is Dove House, Ccthhutt,
Ellesmere, SY12 OJJ, whilst the business address is Freemasons HaS1, Crewe SL. Shrewsbury, SY12HQ.
The 8y-law$ of t￿￿ Association is the 'Shiopshi￿ Masoni¢ Charitsble Association By-Law8', dalgd 2Th1 Septembèr
2020.
The trustees who Se￿ed during the year and up to the dote of si9nature of the fin8noal sl819ments were..
J R Weaver
R B Pemberton
Acadman
P Robinson
N Garawni
D Foulkes
DPPrfce
S D Aueott
D J Kèttle
R Brooks
P Mills
S Wl$on
A Clarko
There are a number of trustee5 that have been in plac8 for more than 9 yoaTS. The Asso¢io1ion are constanuy
looking for nèw trustees, however, given the purpose and obpdiv•$ of the Assouation there is 8 limited matl(et.
making new tru8lee$ dfficult to find.

SHROPSHIRE MASONIC CHARITABLE ASSOCIATION
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DEGEMBER 2022
. The PatrN. Cnthyon. S¢(¥¢i•ry ar￿ me Trea*Jrer.
Ffv• ntnknrs •b6catrJ ai P•)rual Gfrrtornl Sw*qnJi Lc490 enthd
to c4 munb￿l¥P widqr lh•
Ibe Sevelary •Th) S%n•U ih¢ Patro? •Trtt al l•asl liv• mombwi ol
Inductlon •nd IAlnlng of I￿#1•
r•btuDaD I￿ju￿0￿ .$ •n eyF4ona1i￿ •DDUi Ihe *4ssQGof￿'I •ff• ry ar• ts)no&déd a d•y4￿¥Y bJsl•.
Th• T￿61885 •re fa*liw Mlh OIIW VK*k #i* 40. •nd rny ToJ•t•• Mty L*
as aoprowl)i•
AP￿C￿l0￿ for Ivnd•
th• m•y )• mK• th• Mi•w •np L¢tyi IJ
to th[4 ol ffi#ffibgrfbp. Al •r• rn￿* S•u•tsry ol 4*K•
shall lI￿n f•fer r ¢0 IM wryit•*
Thr* lfy51••8' rnF*X wns •pprgvthl bylhD 8oar¢ OITTh￿￿o8.
JRW•gv

SHROPSHIRE MASONIC CHARITABLE ASSOCIATION
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF SHROPSHIRE MASONIC CHARITABLE ASSOCIATION
I reptsrt to the tru$te¢s on my examination of Ihe financial stalernenls of Shropshire Masonic Charitable Association
Ithe AssorAalionl forthe year ended 31 De¢ember 2022 which are set out on pages 6 to 19.
Re*pon¥iblitie$ and b48b ol v•port
As the trusleos of Ihe Association you are responsible for the preparation of the financAal statements in aC￿[don¢e
with the requfvments of thg Charities Act 2011 (the 2011 Aca).
I report in respect of my examinalw)n ol the Asso¢iotion's finanrAal statements carried out under s8dion 145 of the
2011 A¢L In carrying out my exafflinalion I have follow¢d all thg applicable Llirections given by the Charity
Commsssion under section 14515llbl of the 2011 Act.
Indopend•nt exanwnerfs siatement
I have completed my ex8minalion. I conffirm that no matters have come to my att8nlM)n in conne¢ticffj with the
examinalion giving me cgusè to bèlievè Ihat in any material respect=
accounting Teix)Ids were not kgpl in respeGI of the A$$0ty8l￿n as oquired by section 130 ofthe 2011 Act.. or
the finan¢ial ststèments do not accord with those records.. or
the financial slalements do not cornply with the applicable requirements conceming Ihe fom) and content of
acwunls Sèt out in the Charities IAcc4)unls and Reports) RegtJlation$ 2008 other than any requ1￿ment that tho
accounts give 8 true and fair vigw which is not g matter ¢onsider¢d a$ part of an independent examination.
I have no concerns and have come across no other matters in Comection with the èx8mination to which attention
should bg drawn ￿ this report in ordor 1¢ en4ble a proper undarstanding of the finanaal stslemonts to be reached.
Mark Grffiths FCA
Dyk• Yaxl•y LThited
1 Brassey Road
Old Potts Way
Shrevrfsbury
Shropshire
SY3 7FA
Dateil..
19 April 2023

SHROPSHIRE MASONIC CHARITABLE ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2022
Currnnt financial y•ar
Unrestrictod R8strict•d End¢)wment
funds
funds
funds
2022
2022
2022
T*)tsl
Total
2022
2021
Nots
Income from:
Donations and legacjes
Charitable aCt￿lI1eS
Investrnent5
141.319
4.883
2.371
17,231
158,550
4,883
2.452
$6,054
1.135
1.520
B1
Talal Income
148,573
17.312
165.885
58,709
ndlturn on:
CharitatAe activities
43,485
10,029
53.494
46.411
Net gaSnslOoKg$1 on investm8nls
8.2031
182031
Not Incomlngl{outgolng) mources b•lor•
transfgrs
105,108
7.283
8.2031
104.188
20.844
Gross transfers between funds
{499)
499
M•t mov•mont In funds
104,609
7,782
18.2031
104,188
20,844
Fund balan￿$ at 1 January 2022
156,843
69.073
124.856
350,772
329.928
Fund balancgs *t 31 D•¢¢mb•r 2022
261,452
76.855
116,6S3
454,960
350,772
The slalemenl ol financial activities includes all gains and losses reeognlsed In Ihe year.
All Income ond expandilure derive from continuing ￿￿ttle$.

SHROPSHIRE MASONIC CHARITABLE ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
ior financial y¢ar
Unr•$tri¢l•d Rwtricted Endovm*nt
funds
funds
fund•
2021
2021
2021
Total
2021
Notos
Income from:
Don81ions and rega￿&$
Charitablè aclivilies
Inv8stm8nts
38,934
1,13S
1,520
17.120
56,054
1,135
1,520
Total income
41,589
17.120
58.709
ndlturo on:
CharitaNe actiirities
39.478
6,933
46.411
Nel g•inslOo$s*s) on nvestments
N•l incomingl{outgoingl re•our¢es ￿fOr• tran*hr*
2.111
10,187
8.546
20,844
Net mov•mont In lund•
2,111
10.187
8,548
20,844
Fund balan￿$ al 1 January 2021
154,732
58,886
116.310
329,928
Fund balancgs at 31 0￿0Mber 2021
156,843
69,073
124.856
350.772

SHROPSHIRE MASONIC CHARITABLE ASSOCIATION
BALANCE SHEET
AS AT 31 DECEAIBER 2022
2021
Flx•O ••••l•
1•
11
12
C•th •nrt In hbryl
?86 138
274.122
386.138
274.¥
¢Mdi¢•r•: •fflounl* I￿1￿9 du• wlthln
13
(3.(KKI)
13.3751
383.138
270.74T
a54.960
350.772
¢•*•l fvnd¥
14
116.653
t24.
Ih¢•m• Ivnd•
15
16.855
2UI d52
69.073
156.843
350 772
13 4 ~11025
fir4rK¥•l st•*fft•nts w•r• wy0¥￿ lryth• TnAl•os¢mTr...
J R Yl•ov
Trul

SHROPSHIRE MASONIC CHARITABLE ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Accounting polici
Cha￿ty inft*miatlon
The Shrop$hire Masonic Charitable Association, also known as the SMCA, is registeTed wlh the Charity
Commisston ￿ England and Wale3, reglstration number 216754. The registered office of thè Assoryatlon Is
Dove House, Co¢kshutt. Elle5m8re. SY12 OJJ, whllsl the business address 1$ Freèmasons Hall. Crewe St.,
Shrwsbury. SY12HQ.
1.1 A¢¢ounting ¢on¥•ntSon
The financAal statemen15 have been prepared in accordance I￿1h tho assoaation's by-1￿$, thè Charitias Act
2011 and "A¢counting and Repol￿n9 by Charities.. Statement of Recommended PractKE applicable lo
¢harrtles preparing their accounts in ￿)rdance with the Financial Repotbng Standard applicable in the UK
and Republic of Iroland {FRS 102) leffectNe 1 January 20191" The assocaation is a Public Benefit Entity as
defI￿d by FRS 1(r2.
The assouats'on has taken advantag8 of the provisitsns in thé SORP for charitses applying FRS 102 Update
B￿l￿tIn 1 not to prepare a Statement of Cash Flows
The financial Statements ar8 prepared in sterling, which is the functional ￿rrenCY of th8 Association.
Monetary amounts in these financial slaternenls are roundod lo the nearest £.
The ffinawal $latemenls have been prepared under the historical ts)st ¢onv8nlion, untess othe￿1$• stated In
the relevant accounting policy notels). The prfnupal accounting policies adopted a￿ sel out below.
1.2 Going con¢em
At the time of approving the finanrAal stslements, the Iw$lees have a reasonable axpectation that th8
Assocralion has adequate rÈsour£*s to continue in oper8tional existence for the fore5eeabl• futurè. Thus the
trustees continue lo adopt the g¢ing concem basis of accounting in p￿parIng the financial slaternents.
1.3 Ch•rltsble fuftds
Unrestricted funds ale avaiLqblg for use al the dlscrellon of th9 trustses in fvrther8n¢¢ of their ehaiitabl&
objgGtIVg5. Shropshwe MCF was the sole unre51ricted fund in year.
RestrKted lunds are Subject to $peafic conditions by donors as lo h¢)w thgy fflay be used. The pWPo￿ and
uses of Ihg restricted fvnds are Set out in tho notes to the fin8n¢ial statements.
Membership donations are allocated by Ihe Irusleg$ {annuallyl to a restricted fund C￿traI MCF, the fuThYs 8xe
then used in accordance with the fvnds purpose.
Endown*nt fvnds arfj subject to specrfjc condilions by donors that the ¢apit81 mLtst be maintair￿d by the
Asso¢K8lion.
1A Incom•
In¢ome is rerA)gnised when the Assoryation is legalty enlilled lo li after any pèrtomiance o)ndilk)ns havè baen
rnel, th¥ 4mounts can be measwed reliably, and it is probablè that Sn¢om& will bè received.
Cash donatK)ns are recognised on rec¥ipl. Oiher donations are re¢ognis&d once the Assodat¥)n has been
noliffied of th8 donation. unless perfomiancg ¢ondilions require deferral of tha amount. Income tax recoverab
in rèlation lo donations received under Grft or deeds of covenant is recogni5ed wh&n receivedlclaimed.
Legac￿5 are re¢ognised on receipt N othe￿ISe 111he Associalion has been notffled of an impending
distribution, the 8moLJnt IB known, and receipt 15 expected. If the arnount is not known, th• l•gacy is treated as
a c•Jntingonl asset.

SHROPSHIRE MASONIC CHARITABLE ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (coKfiNUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Accountlng polici
IConOnu•d
Debtors ale reownlsed at the seltlement amount due after any di$wunt offered.
1.5 ExpendSture
Resouiees expended are anatysed btheen the dofferent categories of expenditure as follows..
Donations paid in fUrthe1ar￿ of the charivs objectives include donations lo other MasorM¢ charflies,
Masonic thorities and individual benefiaaries.
Support and govamance costs are those Incurred in connectign with organisab.onal administration ond
complian¢e with constilutional and $tstutory requirements, sel out in the notes to the acci)unts.
Creditors are re¢ognis8d where the charrty has a present obligation resulting from a past event that wll
probably result In the transfer ol funds to a third party and the amount du8 to sethe the obligation Can be
measured or estimated reliably. c￿ditorS and prowsions are normally re¢ognised al their setllernenl amount.
1.6 Flxgd ￿$•t ImYe$tm•nts
Fixed asset inveslments arg inrfmlly measured al transactK)n pri¢¢ gxduding transaction costs. and
subs8quentty measured at lair value at each reporting date. Changes in fair value are recognised in net
incomel(expenditurel forihe year. Tr8nsa¢tion costs are expensed as incurrgd.
1.7 Cash and cash equiv•ltnts
Cash and cash equivalents indud& cash in hand. deposrts held at cau with banks. other short-lerm Iiqukl
Invgslments with original maturilias ol thr88 months or less, and bank overdrafts. Bank overdrafts are shown
vAthin borrowings in current habilites.
1.8 Flnanclal In¥trumwts
The ASso￿all0n has eledad to apply the pro￿$10n5 of Section 11 'Basic Financial Instruments, and Saction 12
'Olher Finan¢ial In$lriAnents Issu85' of FRS 102 to all of ts financial inslrurnentS.
Financial inslrumènls are re￿nISed in the Association's balan¢e sheet when th8 Assoaation becA)rnes party
to Ihè contractual prowsions of the instnjment.
Financial assets and liabilities are off5el, wlh net amounts presented in the fln8nwl statements. when
there is a legally enforeeable right lo set off the re￿gniSed amounts and there is an intention to $eltle on a net
basis or lo realise the asstrl and sgttle the liability simultaneousty.
1.9 Employee beneffts
Th& ¢ost of any unusèd holiday entillement is rocognised in the perfod in whith the employee's seThices ¥r¢
re¢gived.
Termination benefits arg fecognised imm0that¢￿ as an exp8nse when the As$ociation is demonstrably
committed lo t•miinalè the employment of an empl¢)yee or lo provide teminalitin benefll8.
10-

SHROPSHIRE MASONIC CHARITABLE ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2022
Donation¥5 and l•g4¢1g4
Unrn¥trl¢t•d R￿trIcted
fund8
fund¥
general
2022
Total Unrestri¢tsd R8strided
funds
ffiJnd5
general
2021
Total
2022
2022
2021
2021
Donations and ￿ft$
Legaries re¢oivabl8
41.319
100,000
17,231
58,550
100,000
38.734
200
17,120
55.854
200
141,319
17,231
158.550
38,934
17,120
56.054
Don*tlons and gifts
Central Fund G8neral
Lloyd$ Festival 2030
RC Festival 2030
TLC Appeal
Easter Egg Appeal
Shropshire MCF
2,850
4.272
5.075
4,809
225
2.850
4.272
5,075
4.809
225
41.319
2,425
3,770
4,6CKJ
4,030
2,295
2,425
3.770
4,600
4.030
2.295
38,734
41.319
38,734
41.319
17,231
38,734
17,120
55.854
During the year, Ihe assorjation re￿1v•d notification of a legacy (from J E PIAtt). however, the final amount
h8$ nol been spec4fied and the b'ming ofthe (*stribulion is unknown.
Logaci•g r•ceivab
Shropshire MCF
100.000
1W.C(KI
200
200
10CI,000
1(KI,IXKI
200
200
Charitlble attfvltles
Shropshlre Shrop¥hir•
MCF
MCF
2022
2021
Merchandise
4,883
1.135

SHROPSHIRE MASONIC CHARITABLE ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2022
Investments
Umstri¢t•d R•gtrided
funds
funds
general
2022
Totsl Unrestricted
frjnds
general
2021
2022
2022
Deposit interest
Dividend wicome
539
1,832
81
620
1,832
1,520
2,371
B1
2,452
1,520
Charftsble activibes
C¢ntr*l Fund TLC Appoal East•r Egg Shrop$hir•
Gener•1
Appeal
MCF
2022
2022
2022
Totsl
2022
Totsl
2021
2022
Mer¢han4Ytse
Direct Costs
Donations
852
852
8.274
40.055
77
4.933
7,584
690
1,755
38,300
1,755
7.584
39,152
49,1B1
40,470
Shar¢ of support costs
(see N)te 61
Share of govemanee
cosls {s99 note e)
3.075
3.075
4,361
1,238
1,238
1,580
1,755
7,584
69D
43,465
53,494
46.411
An*sl* by fund
Unrestrict8d funds-
general
Restricted funds
43,465
43,4fj5
10,029
39.478
6.933
1,755
7,584
690
1,755
7,584
690
43,485
53,494
46.411
12-

SHROPSHIRE MASONIC CHARITABLE ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Charltable activitigs
Icontlnue
For tho yoar 0ndèd 31 Doc•mb•r 2021
Contral Fund TLC Appo41 Ea$tsr Egg ShropshiTe
G•n•Tal
Appeal
MCF
Totsl
Z021
Merchandise
Direcl Costs
Oonations
77
77
4.933
35.460
4.375
556
2,000
33.480
2.000
4,375
558
33.537
40.470
Share of support costs (see note 6)
Share of governance costs lsetr not
4,361
4.361
1.580
1.580
2.000
4,375
39.478
46,411
Anatysis by fund
Unrestricted funds- general
Restri¢ted ￿ndS
39.478
39.478
6.933
2,000
4.375
558
2,000
4,375
558
39.478
46,411
13-

SHROPSHIRE MASONIC CHARITABLE ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2022
Support ¢0gts
Support Gov•m•n¢•
costs
2022
Support G0￿MIne•
co8ts
eosts
2021
PrInUn￿$t4b9neryfyeaI
book
Rent
A¢winlancy fees
162
570
162
570
2,343
1,616
371
2.374
1,616
371
2.374
Audit fees
Indepondgnl examination
Secretary￿reasurer
expenses
1,ryJO
1,000
750
750
580
560
3.075
1,238
4,313
4.361
1,580
5.941
Analysed belween
Charitable ¥tivities
3,075
1.238
4,313
4,361
1,580
5,941
Tho trustees have decwjed lo meet 81 g0veman￿ and 5upporl costs from unrestricted funds and so no
allocation c¥ ¢harge is made lo restrided funds.
Gov8rnance costs in¢kJdes amounts payable to the auditors of £750 for independent examlner fee$12021-
£1.000 for audrf).
Trustee8
A totsl tyf £48812￿21.. £580} was relmbursed to ￿ members of the trustees committ99 in the yeaf12021:
o). These payments were priffArify for prinling, w$tage and stalionery c051s int%rr¥d.
No member5 of the committee or anyone connected lo them have I￿1ved, or are due to receNe, any
remuneration for the year dire¢tty or indirectly from theA￿O￿allOnS. funds (2021.. none).
EnWoy•
The average monthly number of employees during th8 year was..
2022
N￿m￿tr
2021
Number
Totsl
There were no employees whose annual remuneration was more than £60,0(M).
14-

SHROPSHIRE MASONIC CHARITABLE ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Net galnblllosse¥l on inv¢slm•nts
Endowm•nt Endowment
funds
fund5
2022
2021
Ravaluation of investments
18.2031
Th& revaluation 5$ based on a market value dated 31st D8¢omb8r 2022 from the London Stock Exchange,
which is subjed lo change under market conditions.
10 Fixed *$tset Inve8lmgnts
Listed
Inv•8tmants
Co•t orvaluatlon
Al 1 January 2C122
Valuation chang•s
80,025
18,2031
At 31 December 2022
71,822
C4rylng amount
At 31 Decambat 2022
71.822
At 31 December 2021
80,025
11 D•btors
2022
2021
Amounts lalllng due wlthln ong y•ar:
Other debtors
1W.(X]O
12 Cash at Bank
2022
2021
Lloyds Bank- Current a¢¢wnt
Lloyds Bank- S81es account
Lloyds Bank- F&$tival ManagementA¢¢ount
Rel￿f Che$t- Shropshire MCF
Relief Chest- Festival 2030
Cash Tin- Cash Sal&s
155.109
1,942
191,447
1,286
109.612
19.321
149
72,148
9,126
130
286,138
274.122
15-

SHROPSHIRE MASONIC CHARITABLE ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
13 Crodllors: amounts f•lllng due within on• year
2022
2021
Accruals and deferred income
3.000
3,375
14 Endowm¢rt f￿d5
Endowment fijnds represent ass8t$ which musl be held pemanently by thè Assoc¢ation. In¢ome arfsln9 on
the endowment funds can be used In accordance with the objects of the Association and 15 induded as
unreslrfcted inGomp. Any capital gains or lo￿85 arising on th8 asse15 forn part of Ihe fund.
Balan¢• •1 R•v•lu•¢lons
l January
galn¥
2021
1088gB
Balance at Rwalu•ii¢)n$
8aTanco at
I hnuary
galng aThd )1 Do¢gmbqr 2022
2022
pe￿￿￿￿nI gndowm•nts
EAS Barne$ Trust
Pointon Forost Glen Trust
32.873
83.437
32,873
91.983
32,873
B3.780
8,546
{8.2031
118,310
8,546
124,856
(8,2031
116,653
The endowment fund is made up of fund$, Ihe E A S Bames Trust and Ihg Pctinlon Forest Glen Trust.
80th funds were donated to the charity lo prride income from the investment of the fvnd$ a$8Ot$.
16-

ro DJ
rfj ¢0 L
flii. i iii
17J ¢0 Lrj
U)Or

Z5 *? r
4)
CLJJ
4ry t4
LL
VI￿ry
"Éw
E .£RLU

SHROPSHIRE MASONIC CHARITABLE ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
17 R•lat•d party transactions
A number of the Agsoclalknn's trustees are trustees of other thar￿e$ which have re¢eived donattons from the
Assoclallon.
Th9re were no 0th8T disc105ablo related paty transaction5 during the year {2021- none).
19-