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2021-12-31-accounts

THE EAST LANCASHIRE MASONIC CHARITY

(A company limited by guarantee)

Company Number: 79735

Registered in England

Registered Charity Number: 225151

DIRECTORS ANNUAL REPORT

&

FINANCIAL STATEMENTS

For the year ended 31st December 2021

Hewlett Court Newcombe Road Ramsbottom Bury BL0 9XJ

CONTENTS

CONTENTS
Introduction Page 3
Reference and Administrative Details Page 4
Structure, Governance and Management Page 6
Objectives and Activities Page 7
Activities of the Year Page 8
Future Plans Page 20
Financial Review and Results for the Year Page 21
Statement of Trustees Responsibilities Page 24
Audit Report Page 25
Statement of Financial Activities Page 29
Balance Sheet Page 30
Notes to the Financial Statements Page 31
List of Donations Given Page 41
National Masonic Charities - Statistics 2021 Page 43

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INTRODUCTION FROM OUR PRESIDENT

I was installed as Provincial Grand Master in March 2022, automatically becoming the President of our Provincial Charity, the ELMC. It is an office that I feel very honoured to hold.

Throughout my years as an East Lancashire Freemason, I have been immensely proud of our Charity and Hewlett Court. Through my membership of the Masonic Charitable Foundation’s Finance Committee, I see the strong relationship that exists between the ELMC and MCF and the deep support they both give, masonically and non-masonically within our great Province.

For over 2 years we have seen that Covid has led to homelessness, mental health problems, hunger and domestic violence in our local communities. So many organisations were crying out for help with personal protective equipment, and other support. Many charities suffered the effects of reduced income during a time of greater need for their services. We, the ELMC, MCF and Province were there to assist, at the same time continuing the everyday work we do for freemasons and their dependents in need, and the wider community.

In recent visits to the ELMC, I have met many of the resilient, hard-working, and totally dedicated staff and freemason volunteers on the Board and the many Committees. I am in admiration of all, and grateful for what they do.

I have seen Hewlett Court following the refurbishment, justly described as the ‘Jewel in the Crown’ of our Province. I know that we owe much of the success of Hewlett Court to David Lightbown, Julie Ward, Beverley Schofield and their staff and committees, with thanks also due to the various benefactors who made the building work possible.

Towards the end of 2021 the Province’s 5 year Festival period of fundraising for the MCF was launched, and during this time our brethren’s focus will of course be on the Festival, but we can be assured that the ELMC has the resources and dedicated team that will ensure its much needed work will continue undisturbed throughout this period.

Right Worshipful Brother Robert I Frankl President

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REFERENCE AND ADMINISTRATIVE DETAILS

The East Lancashire Masonic Charity (ELMC) is a Registered Charity (Registered Number 225151) constituted as a company limited by guarantee (Company Number 79735). It is the principal charity for Freemasons in the Masonic Province of East Lancashire.

BOARD OF DIRECTORS/TRUSTEES - * Non-Executive

President Sir David Trippier * (Resigned 18.11.2021)
President Robert I Frankl * (Appointed 29.03.2022)
Deputy President John R Farrington *
Chairman Chad A Northcott
Hon. Secretary Philip J Price
Hon. Treasurer David Cowen
Stephen Clark (Deceased 01.03.2021)
Robert Findlay (Appointed 28.04.2021)
David Hudson
David Lightbown
Robert SC Mitchell * (Resigned 25.11.2021)
Stephen A Thomson
Derek N Thornhill *
William R Waite *
Julie Ward*
REGISTERED OFFICE: Hewlett Court
Newcombe Road
Ramsbottom
Bury
BL0 9XJ
AUDITORS: Percy Westhead & Company
Chartered Accountants and Statutory Auditors
Greg’s Buildings
1 Booth Street
Manchester M2 4AD
BANKERS: National Westminster Bank plc
11 Spring Gardens
Manchester M60 2DB
INVESTMENT ADVISORS: W H Ireland Ltd
One New Bailey
4 Stanley Street
Salford, M3 5JL
SOLICITORS: DWF Solicitors
Scott Place
2 Hardman Street
Manchester M3 3AA

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MANAGEMENT:

Director of Operations: Mrs Julie Ward Manager of Hewlett Court: Mrs Beverley Schofield

ADMINISTRATION:

Administrative Officer: Mrs Karen Hall

CONTACT:

Principal address: Hewlett Court Newcombe Road Ramsbottom Bury BL0 9XJ Tel: 01204 886552 Email: elmc@eastlancsmasons.org.uk Website: www.elmc.co.uk

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STRUCTURE, GOVERNANCE AND MANAGEMENT

The ELMC was incorporated on the 13th January 1904. The Provincial Grand Master of the Masonic Province of East Lancashire is a non-Executive Director and the President of the Charity. The Deputy Provincial Grand Master is also a non-Executive Director and the Deputy President. The business and affairs of the Charity are directed by the Board of Directors/Trustees in accordance with the Articles of Association and managed on a day-today basis by the Operations Director, Julie Ward, the Manager of Hewlett Court, Beverley Schofield, and part-time Administrative Officer, Karen Hall.

Voting Members, known as Representative Members, are appointed by each Lodge and Chapter of the Masonic Province of East Lancashire. Any Brother, his family or friend may become an individual member of the ELMC at the discretion of the Board through a personal gift of at least £60 per annum. These “Friends” are entitled, should they wish, to attend the Annual General Meeting and to receive a copy of the Annual Report, but are not entitled to cast a vote at the AGM.

THE BOARD OF DIRECTORS/TRUSTEES

The Board of the ELMC comprises:

The President who shall act in a non-Executive capacity The Deputy President who shall act in a non-Executive capacity The Chairman of the Charity The Secretary of the Charity The Treasurer of the Charity The Chairman of the Benevolence Committee The Chairman of the Grants Committee The Chairman of the Hewlett Court Advisory Committee The Provincial Grand Almoner The Provincial Grand Charity Steward

Three non-Executive Directors - including the Chairman of the Museum Committee, with an option for a total of up to five non-Executive Directors.

The President, the Deputy President, the Provincial Grand Almoner and the Provincial Grand Charity Steward are all ex-officio Members of the Board, other Members are elected at each Annual General Meeting.

Induction and Training of Members of the Board:

Upon appointment or election to the Board new Members receive the following:

  1. Information explaining the extent of the involvement required

  2. A copy of the Memorandum and Articles of Association of the Company

  3. Copies of the most recent Annual Report and Accounts/Statement of Trustees’ responsibilities

  4. An explanation of membership of the Board

  5. Copy of the Charity Commissioners Guide to the responsibilities of a Charity Trustee

  6. Copies of the minutes of previous meetings of the Board

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The Board appoints Sub-Committees, which are approved at the Annual General Meeting each year, to consider and make recommendations to it for the management of the Charity. The appointed Sub-Committees are:

The Committee of Benevolence consists of a representative of each of the Areas in the Masonic Province of East Lancashire together with other members nominated by the President or the Board. The role of the committee is to determine the provision of charitable assistance to needy Freemasons, their widows or other dependent relatives. The Committee of Benevolence operates two Sub-Committees’ – the Comforts Fund Committee and Young People’s Committee. Much of the work of the Benevolence Committee is co-ordinated with the Freemasons’ Grand Charity in London to whom petitions are submitted for consideration.

Hewlett Court Advisory Committee whose responsibility is to offer professional support and guidance to the Director of Operations and Manager.

The Grant Making Committee supports non-Masonic charities and other good causes that are proposed by Lodges and Districts within the Province of East Lancashire. It encourages the active involvement of Freemasons within their local communities.

The Fund-Raising Committee has a responsibility to oversee a clear Marketing, Communication and Fund-Raising strategy across the Province.

The Investment Sub-Committee. The investment policy is to maximise the long-term return on the Charity’s Investment funds, subject to the risks normally associated with a balanced approach to portfolio management. The Charity does not restrict itself to any particular category of investment, and the performance of the funds is measured against appropriate benchmark indices. The sub-committee monitors the Charity’s investments at regular meetings with advice taken from W H Ireland Ltd, its Stockbroker.

OBJECTIVES AND ACTIVITIES

The Charity is the central vehicle for the delivery of Masonic charity and care on behalf of Freemasons in East Lancashire. It augments the charitable work of Freemasons in their Lodges and Districts by supporting those in need within the wider Masonic “family”, eligible projects which benefit local communities and other good causes.

The specific objectives for which the Charity is established are:

  1. The relief of poverty by the provision help and assistance to needy Freemasons, or their widows or any other of their dependent relatives, living predominantly but not exclusively in East Lancashire.

  2. The education of children of needy or deceased Masons.

  3. To make grants in cash or kind for the purpose of relieving the immediate and pressing needs of Freemasons or their families who live predominantly but not exclusively in East Lancashire.

  4. To provide help and assistance to other charitable and good causes for the general benefit of the public or communities situated predominately but not exclusively in the East Lancashire area.

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The Trustees confirm that they have complied with the duty in section 4 of the 2011 Charities Act to have due regard to guidance published by the Charity Commission on public benefit.

ACTIVITIES OF THE YEAR

The core activity of this Charity, since its inception over one hundred years ago, has been to support and care for the less fortunate within our Masonic and the extended community. In 2021 the number of beneficiaries supported by the Committee of Benevolence and the Welfare Office was 693. In addition to the time freely given by Almoners, Provincial Welfare Officers, Charity Stewards and many other committed Freemasons, the financial value of the grants and support to East Lancashire beneficiaries in this financial year consisted of £57,288 from the ELMC (£12,324 of that direct from the Benevolence Committee) and a further £483,585 from the Masonic Charitable Foundation. This included help with living costs, health and well-being, and supporting the education of children and young people.

The total input from MCF, in East Lancashire in 2021, was £483,585 breaks down as Independent Living: £31,841, Daily Living Costs: £324,405, Health Care and Well Being: £61,061, and Children, Young People and Education: £66,278.

The ELMC Grants Committee is now well established and is giving financial support to projects, often in which Freemasons are actively involved, bringing benefits which improve the quality of life in local communities. It continues to make grants to local charities and good causes where comparatively small contributions make a considerable difference. In 2021 the Fund received 38 applications (in 2020 – 40 applications were received) and approved grants to 22 organisations (in 2020 – 24 were approved) totalling £34,336 (2020- £32,835). The impact of these donations is very important to us – Freemasonry in action. Other ELMC donations include £8,950 (Masonic and non-Masonic Grants).

The total outlay of ELMC funds to both masonic and non-masonic causes in 2021 was £100,574.

The ELMC Fund Raising Committee has worked closely with the Provincial Charity Steward’s Committee and other ELMC Officers to develop fund-raising activities and encourage regular donations to us by Freemasons and their Lodges and Chapters.

Hewlett Court, the sheltered accommodation owned and operated by the Charity, continues to provide a happy and nurturing environment for its residents, with a capacity of a maximum of 44 residential places. Major improvements to the facility were completed during 2021 and refurbishment and exterior work is planned to complete the project completely during 2022.

Julie Ward, Operations Director for the ELMC and Hewlett Court, continues with the management of the day-to-day activity of the Charity from her base at Hewlett Court. The greatest challenge of 2021 has been ensuring the safety and well-being of our residents and staff during the pandemic, which the team met with great skill and success during a very difficult and ongoing period.

During the year the membership of the Board and its various committees has been considered and the governance of the constituent parts of the Charity has been kept under review. As reported in previous years we continue to monitor the governance of the Charity and risk

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management at all levels of the operation. This annual report provides more detail on the activities of the individual components of the charity.

To keep updated on all ELMC activities, please visit our web resources:

www.elmc.co.uk www.twitter.com/e_l_m_c www.facebook.com/eastlancashiremasoniccharity Hewlett Court (@hewlettcourt) • Instagram photos and videos

THE COMMITTEE OF BENEVOLENCE

David Lightbown Chairman Philip J Price ELMC Hon. Secretary David Hudson Provincial Grand Almoner Bob Findley Provincial Grand Charity Steward Alston Hall Chairman, Comforts Fund Committee

AREA REPRESENTATIVES

Alston Hall Eastern Area Michael Bluer Western Area Vic Murphy Southern Area Alan Fielder Northern Area Alan Potts Salford Area Elliott Moss Manchester Area

The Committee of Benevolence (COB) meets monthly throughout the year to consider cases, for either financial assistance or other forms of support. Whilst financial assistance is the main form of support, other factors are taken into account when considering each application.

Assistance is also considered for home repairs or household appliances and any special needs equipment to help improve the quality of life, with each case being considered on its merit.

The majority of applications receive appraisal by the Masonic Charitable Foundation with petitions brought to them by the Provincial Welfare Officers (PWOs), Almoners or other concerned Brethren. These petitions are made on behalf of Freemasons, their families and other dependants who are considered to be in need. These are also reviewed by the committee of Benevolence, who consider if further support, beyond that given by MCF, is necessary to meet the current ELMC guidelines.

In the last year the MCF has given financial support to 68 beneficiaries within the Province of East Lancashire £324,405, with additional financial support of £57,288 being provided by the ELMC, this being dispersed via the Committee of Benevolence, the Comforts Fund and the Young Peoples Committee.

The total number of beneficiaries of ELMC 2021 [at year end] being 693, comprising 76 widows, 21 brethren, 14 Married Couples, 2 Spinsters, 1 Bachelor, 62 Young People, 24 Residents of Hewlett Court, and 493 Widows of Closed Lodges.

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During 2021 there were 20 new petitions for financial support, 82 cases were reviewed and 4 were made a new beneficiary of the Charity. In addition to which a number of the young beneficiaries have received financial assistance for educational purposes and equipment.

Although the Committee of Benevolence meets on a monthly basis to consider petitions, we also aim to react as quickly as possible to any request for immediate assistance when required, with each case being considered on its merit. The Chairman works closely with both the Provincial Grand Almoner and Provincial Grand Charity Steward, with such emergency cases being ratified at the next COB meeting.

I would like to offer my sincere thanks to all members of the Committee of Benevolence, the Provincial Welfare Officers, Julie Ward and Karen Hall for all their hard work and support during the last twelve months.

David Lightbown Chairman of the Committee of Benevolence

COMFORTS FUND COMMITTEE

Alston Hall Chairman Julie Ward Harold Cooper Jim Hilton Beverley Schofield Rachel Cookson

The Chairman of the Committee of Benevolence is an “ex Officio” member of this Subcommittee.

Charles Ward (RIP February 2021) - beloved husband of Julie Ward, was sadly called for greater service in February 2021. This is a great loss for the Charity, the beneficiaries, the residents of Hewlett Court, the Comforts Fund which he Chaired, and all those who knew him, worked with him and loved him. He put so much of himself into the work of the Benevolence Committee, the Comforts Fund, the Young People’s Committee and activities and functions at Hewlett Court. He would have been so pleased to see that work and enjoyment continuing and he will be fondly remembered by the Charity for many, many years.

The ELMC Comforts Fund Committee provides a traditional programme of events for the Beneficiaries of the Charity in the form of a Spring Party dinner, a seven-night Annual Holiday and an Autumn Outing, usually organised during September.

Sadly, due to the Coronavirus pandemic the Spring Party was postponed which, at the time, was the sensible and responsible thing to do in the circumstances.

The ELMC Annual Holiday took place from Monday 24[th] to Monday 31[st] May 2021 at the Clifton Park Hotel, St Anne’s on Sea. The hospitality sector was permitted to reopen on 17[th] May as Covid restrictions were lifted which enabled the Comforts Fund Committee to take advantage of this annual booking.

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The Committee would normally use Hewlett Court as a meeting point where the Beneficiaries would enjoy a lunch prior to departure to St Anne’s by coach. However, in order to continue to protect the Residents the holiday makers were asked to make their own way to the Hotel, which seemed to work very well.

On Thursday 27[th] May the Beneficiaries were treated to an early afternoon tea at the Hotel followed by a show at Viva Blackpool. The performance was Voulez Vous! A celebration of the music of ABBA. Everyone had a wonderful time.

Towards the end of the week the weather improved significantly and there was plenty of sunshine. The Hotel with entertainment every night, good food, helpful Staff, and excellent company made for a fantastic holiday.

The Autumn Outing took place on Monday 20[th] September 2021 to the Lake District. The group departed from Audenshaw Masonic Hall to the Wateredge Inn at Ambleside for a threecourse lunch. Following lunch all enjoyed a lake cruise from Ambleside to Bowness. The outing was an enormous success, and the weather was beautiful on the day.

Alston Hall

Chairman of the Comforts Fund Committee.

THE YOUNG PEOPLE’S COMMITTEE

Roger Tinker Chairman Paul Doran Gary O’Neill Raymond P Evans Christopher Creelman Malcolm Roe Karen Hall Julie Ward ELMC Director of Operations

The Chairman of the Committee of Benevolence is an “ex-Officio” member of this Subcommittee.

The Committee's activities were severely impacted by the ongoing Covid-19 pandemic. Due to the uncertainty of the relaxation of regulations relating to social gatherings the Committee members agreed that there would be no planning of activities or future events until a firm statement had been made indicating that some normality could resume regarding social gatherings.

Our chosen path was to concentrate on continuing to communicate with the beneficiaries through our social media platforms of closed Facebook and WhatsApp groups. Using social media, we ensured that the beneficiaries were aware of the support provided by the Masonic Charitable Foundation, and the additional support from the ELMC, to assist in their welfare and educational needs.

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When the Government announced the pathway for the lifting of Covid-19 restrictions the Committee members felt that it was important that we resumed arranging social events at which the beneficiaries and their parents / guardians could meet. We began planning two social events for the latter half of 2021, an outdoor activity and a Christmas social event.

Wood Sage Outdoor Activities Centre, Cuerden Park - 14[th] August 2021

The 14[th ] August 2021 was a memorable day for the families and Committee members who were able to attend the event at Wood Sage Outdoor Activities centre in Cuerden Park, Bamber Bridge.

It was the first event that the YPC had been able to organise and hold since the covid regulations were introduced in March 2020. After being given the countdown to the easing of restrictions in March 2021 the committee members discussed how we could restart the programme of activities that we provide for the Young People who receive support from the Masonic Charitable Foundation and the East Lancashire Masonic Charity. The committee members decided that the first event in our programme should be an outside activity that would provide an element of fun, challenge and most importantly an opportunity for the families to meet and discuss shared experiences of life under lockdown and home schooling. Following a proposal by Chris Creelman we looked at the facilities offered by Wood Sage at their Cuerden Park base. Wood Sage is owned and operated by Simon Moorhouse, a member of Lancashire Lodge of Allegiance, with his wife Bev and daughter Ellen.

The event at Cuerden Park was attended by nine Young People and five parents / guardians. Simon had organised two activities for the morning session, archery and target shooting, which was followed by a BBQ. The Young People and their parents / guardians were divided into two teams and allocated to their first activity.

The archery session was held in the Walled Garden and Target Shooting in Ice House Woods. Simon's daughter, Ellen, was in charge of the Archery session and after the safety briefing and instructions on how to hold the bow, load arrows and aim at the targets, the session began. Archery is not as simple as it would first appear. Safety is paramount, firstly you must wear a bracer to protect the forearm holding the bow, loading the arrow must be done whilst holding the bow horizontal with the cock feather in the correct position, retrieving the arrows from the target (if you are lucky enough to hit it) and carrying them back to the firing line are all covered in safety procedures. The group divided into pairs to take up their places. Fact: arrows do not go straight, wind, atmospheric pressure and numerous other factors affect the flight. Not many people hit the target on their first attempt. Over time our groups built up on range and accuracy and after some were achieving a degree of competency it was time for Ellen to change the target. The balloon, even when attached to the target balloons, move in the breeze and there is an element of luck in striking and bursting a balloon with an arrow, although some committee members will claim otherwise. All too soon it was the end of the session and time to move onto the shooting range.

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Air rifle shooting and targets have gone high tech. No having to reload after each shot and priming the air cylinder by manually pulling on a lever. Wood Sage's military style rifles with electronic sights and multi shot capacity are amazing. The electronic targets not only record accuracy but also the reaction time from the time the target lights up to being hit. The guns and targets both communicate with an iPad giving an instantaneous read out of the shooter’s performance. After Simon's safety briefing and instructions on how to handle, target and fire the gun it was time to begin the competition. Six targets were set out in the clearing. The contest used the targets in a variety of modes. The first challenge was to hit a target when the red light appeared. The lights appear in a random order and total concentration is needed. The second contest was like the first except green and red lights were displayed at random across the six targets. The challenge is to hit red targets only. Green lit targets are friendly and considered a “blue on blue” strike. It was fascinating to watch the Young People quickly adapt to the equipment and some surprising results were achieved in that most accurate with highest percentage of on target hits for shots fired was aged 15 years leading all the adults and committee members by a large margin. The fastest reaction time to observing a target and loosing of an accurate shot was a 10 years old (halving the reaction time of the fastest committee member). The last exercise was to experience the gun on automatic fire using metal targets set further back into the wood. The rapid-fire capacity is truly awesome.

After experiencing both target activities, we met back in the Walled Garden where Bev had prepared a BBQ of koftas, burgers and sausages accompanied by salads, sauces and followed by fresh fruits, flapjacks and an assortment of biscuits. During the BBQ the two groups were busy comparing their achievements on the ranges. The conversation was lively and new friendships were made by all the group. The spread prepared by Bev was greatly appreciated, a morning outdoors activities build an appetite.

Everybody said that the event had exceeded their expectations and said that they would welcome more similar days.

The committee thanked Wood Sage for organising and delivering a fun filled challenging event and the BBQ. The day far exceeded the objectives the YPC had set for the day. Thanks to the committee members who attended on the day and to Karen for contacting the families and ensuring they had all the information prior to the day.

The Lion, the Witch and the Wardrobe, Lowry Theatre 29[th] December 2021

The Lion, the Witch and the Wardrobe at the Lowry was chosen for the Christmas event because of the on-site car parking and the dining facilities in the Pier 8 restaurant. The tickets were booked, menu choices made, travel arrangements confirmed then everything was in place. On the 21[st ] December we were advised by the Lowry that all performances had been cancelled due to an outbreak of Covid19 amongst the cast. Performances would resume on the 30[th ] December. It was not practical to reschedule the event to a later date. The Committee, reluctantly, opted to cancel the event. All ticket payments and deposits were refunded by the Lowry.

We are hopeful that in 2022 we will be able to offer more support for our beneficiaries.

Roger Tinker Chairman of the Young People’s Committee

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GRANT MAKING COMMITTEE

Chad Northcott Chairman David Dunn Deputy Chairman John R Farrington Deputy President Robert Findlay Provincial Grand Charity Steward (ex officio) David Hudson Provincial Grand Almoner (ex officio) Gerry Russell Communications Officer Karen Hall Secretary Peter Faulkner Rev David Halford

The Grants Committee considered 35 applications for funding during 2021; 24 grants were approved totalling £34,336. This was decrease in applications over the previous year (when £61,264 was approved). Across the Province engagement with our local communities and exposure on social media and in the press was greatly reduced due to the pandemic and masonic Lodges not meeting, but we continue to actively encourage Districts, lodges and individuals to make greater use of the fund and to continue to improve public relations and connections. There was considerable additional work carried out across the Province though, with funding from the Masonic Charitable Foundation and the Province’s Disaster Relief Fund supporting local organisations and charities with meal provision, PPE provision, addressing homelessness, supporting victims of domestic violence and helping those with mental health issues for example.

We receive several direct applications for funding from charities and good causes, most of which we refer to the Districts to seek their approval before proceeding. This gives the local team the opportunity to capitalise on the donation opportunity, market the impact Freemasonry is having in our communities, and, in many cases, offer hands on support too. From its launch in 2006 the Fund has approved non-masonic grants totalling more than £600K. This is addition to grants made directly by the Charity of several hundred thousand pounds.

The Grants Committee has continued to support the Teddies for Loving Care Initiative, providing teddies to help calm anxious children in A&E units, and Family Courts. They have also been used in hospices to maintain a link between children and their relative, who each have a bear.

The Committee has a stable and experienced membership who considers all applications for non-Masonic support and financial assistance, seeking sanction from the Board for any Grants it seeks to approve that are more than £5,000. The criteria used for approval of awards offer wide latitude, sitting comfortably within the definitions of charitable causes as defined by the Charity Commission. We seek to support as many as possible and like projects which we can own, where there is active masonic involvement, or where there are items which we can purchase, label and be proud of.

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A complete list of approved Grants is maintained and displayed on the ELMC website. Supported initiatives are regularly communicated on social media channels and well reported in the media, by both the Freemasons and the good causes and charities we support. We continue to audit the recipients of approved Grants to ensure our funds are utilised for the purpose they have been given, and to obtain further publicity, both for the good of Freemasonry and the Charity. We will be looking much more deeply at the positive impact our grants have in the future.

The role of the ELMC Grants Committee and its donations cannot be understated, for promoting both the Charity and the Province in our local areas. We aim to contribute to raising the profile of both Freemasonry and the ELMC, portraying a positive image, improving the understanding of Freemasonry, and attracting new members to the fraternity.

Chad Northcott Chairman of the Grant Making Committee

HEWLETT COURT ADVISORY COMMITTEE

David Lightbown Chairman Julie Ward Director of Operations Dennis Heskett Secretary David Cowen Treasurer Mike Stubbs Paul Thornton Beverley Schofield Hewlett Court Manager

As reported at the last AGM the £1.6m bedroom refurbishment project should have been completed by June 2020, but due to the Covid Pandemic this was seriously delayed. However, I am glad to report that the project was completed during 2021 and has provided forty fully refurbished bedrooms all complete with new decorations, furnishings and a walk-in shower. In addition to which the circulation corridors have been fully refurbished which also includes the construction of three break out areas were family and residents can meet in private.

I am also glad to report that the project came within the original budget figures and thus enabled additional work to be carried out within the entrance and circulation areas to the same high standard as the remainder of the refurbished areas.

It is hoped that now the refurbishment project has finally been completed we will be able to hold a grand opening to showcase the facility during 2022/23.

In the meantime, I would encourage brethren to visit Hewlett Court individually or preferably as a group to view the wonderful facility and I am sure that the management team would be more than happy to give a guided tour. It is worth giving Hewlett Court serious consideration if any family or friends are looking for independent living accommodation soon.

The home being built some fifty years ago, requires ongoing repairs, maintenance and improvements to keep up with current standards, regulations and ensure excellent facilities and comfort for the residents; to this end a number of issues have been identified and improvements will be ongoing as funds are available.

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Looking at the age profile of the residents within the home we must be doing something right, they all seem to enjoy each other’s company and are looked upon as one big family and cared for by the wonderful and dedicated staff employed at the home, whom I would like to add have been absolutely fantastic during the pandemic and have gone the extra mile to ensure the safety and wellbeing of the residents during these difficult times.

I would like to thank all the Districts within the Province who continue to support Hewlett Court by way of donations and practical support, which hopefully will continue in the future, and finally thanks for the support I have received from the Advisory Committee members during the past twelve months.

David Lightbown PAGDC Chairman of the Hewlett Court Advisory Committee

HEWLETT COURT

The year 2021 was another difficult and challenging year due to the Coronavirus Pandemic. We continued to follow the government guidelines and the Prevention Infection control team’s advice on how best to keep the residents and staff safe. Continuously updating our policies and procedures in accordance with guidelines.

We held regular meetings with staff and residents keeping them updated with all the relevant information they needed and kept their families informed. We had to close our Hewlett Court Visitor Hub in early January due to Government Guidelines, which was upsetting to the residents; thankfully we were able to open again in March. Having family visiting the residents again in a controlled environment had a positive impact on the residents’ mental wellbeing. They have been so understanding of the guidelines knowing, if they followed them, it would keep them safe.

The staff continued to entertain the residents during the early part of the year; they enjoyed the baking classes and the sing along afternoons. Entertainment had to perform outdoors to protect the residents. Thankfully, in August, we were able to invite performers into Hewlett Court, following strict guidelines of lateral flow testing and handwashing.

An outing to Blackpool Illuminations was arranged for all the Residents, and they enjoyed Fish and Chips from ‘Seniors’ at Thornton Cleveleys prior to the drive through the lights. The Team have reintroduced ‘Make a Wish’ where Residents can put forward their request to fulfil a desire of their choice, such as visiting a memorable place.

The Management Team cannot thank the staff enough for all they did to ensure the safety and the wellbeing of the residents. They worked together to cover all roles and it brought the team and the residents closer together.

The staff carried out lateral flow testing three times a week and the residents were tested weekly at first then fortnightly later in the year. The staff continued to wear masks and use additional PPE when required. We only had one or two cases throughout the year which we managed to contain by following procedures and advice.

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Sadly, in February 2021, we lost Charles Ward which was a huge loss to the residents and staff. Charles was ever present at Hewlett court and organised events and outings throughout the year for residents and raised thousands of pounds for the home through his fund-raising efforts. In memory of Charles a memorial garden was created in the grounds so the residents, staff and his family can always remember him.

Activities and Events

At the start of 2021 there were thirty permanent Residents. There were fifteen potential Residents on the waiting list, seven of which had a Masonic connection.

The events diary for the begining of the year was carried out by the staff, then from August entertainment was full with outings and in-house entertainment organised by the Management Team and the“Friends” of Hewlett Court Committee, which lifted the residents spirits.

Three Residents celebrated significant Birthdays, Ernest Norbury turned 101 years of age in February, Nellie Gilbertson reached 101 in September, and Margaret Pemberton became 102 in November.

Communications

In terms of communications, we continued with our regular posts on Facebook to keep our followers up to date with all the activities at Hewlett Court and our Covid procedures. We received a lot of positive feedback from the families.

Hewlett Court was happy to start welcoming visitors, including the ELMC Committee members.

Julie and I were able to showcase the new premises following the major redevelopment works that have taken place.

Beverley Schofield Manager of Hewlett Court

INVESTMENT COMMITTEE

John Scott Chairman Ian Connor Secretary David Cowen ELMC Hon Treasurer Derek Calrow David Rothburn

Robert Race of WH Ireland Ltd attends committee meetings to offer advice on investments.

Over the financial year, the value of our investments increased by 8.92% whilst the estimated annual income from the portfolio increased by 0.67%. The net result was a time weighted total return which increased year on year by 11.27% after expenses which compares with an increase of 12.54% in the total return from the MSCI PIMFA Private Investor Balanced Total Return Index against which the portfolio is measured.

17

INVESTMENT POLICY AND PERFORMANCE

The present investment policy is to maximise the long-term total return of the Charity’s investment funds, subject to the risks normally associated with a balanced portfolio management. The Charity does not restrict itself to any particular category of investment. The performance of the portfolio is measured against an appropriate benchmark index, and, during the year, it has performed in line with that benchmark. The Investment Sub-Committee monitors investments which are managed on a discretionary basis by WH Ireland Ltd.

John Scott Chairman of the Investment Committee

CHARITY STEWARDS COMMITTEE

Bob Findlay Chairman Tony Stephenson City Derby Steven Thomson City Sykes Ian R MacNeill Salford David T Brown Ashton and Mossley Luke Griffiths Audenshaw Steve Graham Oldham John Taylor Rochdale Mike Greenhalgh Bolton and Farnworth Mike Jones Bury Malcolm Roe East Ribble Ray Evans Burnley and Pendle

The Charity Stewards throughout the Province continue to play a vital role within our charitable structure. During 2021, the 2026 Festival was launched. The District Charity Stewards also became District Festival Managers and Lodge Charity Stewards became Lodge festival Representatives. They are the Districts’ link to the membership for encouraging and giving advice regarding donations to the Festival and the work of the MCF, which we are supporting.

At the beginning of the Festival period the Representatives held road shows in their Districts promoting the Festival and will periodically run further roadshows to publicise progress and to continue the momentum of Festival donations.

Whilst the Festival is our priority the District Charity Stewards continue to offer a great deal of help and assistance to Brethren submitting grant applications to the Grant Making Committee of the ELMC. There will still be funds with the Grant Making Committee during the festival, for Brethren to access upon application and approval.

Part of my duty is to represent the Province with the MCF which I enjoy with interest and enthusiasm.

Bob Findlay

Chairman of the Charity Stewards Committee

18

FUNDRAISING COMMITTEE

Stephen A Thomson Chairman Philip J Price Deputy Chairman Paul Sellers Secretary Julie Ward Director of Operations Nigel Johnson Steven Graham Dennis Schiff Tony Stephenson John Thornhill Rachel Cookson Beverley Schofield Bob Findlay Provincial Grand Charity Steward Ex Officio member Robert Frankl ELMC President Ex Officio member Chad Northcott ELMC Chairman Ex Officio member David Hudson Provincial Grand Almoner Ex Officio member

The function of The Fund-Raising Committee is to develop and carry out fundraising activities, for the benefit of ELMC within the Province of East Lancashire. It also implements marketing, promotional and educational activities to raise awareness of the work of the charity to the Masons of East Lancashire.

During the past year, members of the Fund-Raising Committee have been engaged in a promotional campaign for Hewlett Court, as residency was badly affected by the COVID-19 pandemic. The aim is to get the facility back up to full residency and achieve the requisite revenue. We were also able to hold a major fund-raising day at Hewlett Court in July, where we held a sponsored walk and I had my head and face shaved after over a year of growth during lockdown, raising over £6,500.

As mentioned in my last report, income in general is anticipated to drop significantly for the next few years as The Province goes into Festival mode and fund-raising for ELMC reduces. We are, however, confident that enough has been done to consolidate our position for this lean period and ELMC’s core activities will not be impacted.

During the course of The East Lancashire 2026 Festival, ELMC will be taking a proactive role in supporting The Festival and our National Charity, The Masonic Charitable Foundation (MCF). ELMC will be supplying management, accounting and administrative resources, and all of our fund-raising activities will be directed toward The Festival Appeal for its duration.

MCF is crucial to our work at ELMC, as they provide us with well over £400,000 of the charitable aid to our brethren and our communities across East Lancashire each year. And so, by ensuring the success of our Festival, ELMC will be helping MCF to continue helping us for years to come.

The Fund-Raising committee therefore busied itself with the distribution of Festival honorifics (both personal & Lodge/Chapter honours) in recent months. We anticipate our first batch of Festival merchandise, ties and pocket squares, in early 2022 and are preparing our online shop to cope with demand. We have also been hands-on in assisting with Festival launches around

19

the Districts from November 2021 and have encouraged, attended and promoted district events. This will continue into 2022.

Moving forward into 2022 we are looking to increase merchandising revenue as we partner with Zero Negativity, a sustainable clothing company, and look forward to launching our new hosted website.

We also have a number of major fund-raising events planned and would encourage the brethren of East Lancashire to partake in regular ‘Gift-Aided’ giving to The Festival, as all donations received in this way from eligible taxpayers are boosted by a 25% bonus in tax relief.

Our target figure is to raise £2,400,000 for MCF by the year 2026. At the close of 2021, we are receiving monthly reports so that we can monitor our progress. Our dedicated Fund-Raising Committee looks forward to meeting the challenges of the next few years.

Stephen A Thomson Chairman of the Fundraising Committee

FUTURE PLANS

The core activities of the Charity will continue to revolve around caring for our beneficiaries through the Committee of Benevolence and its Subcommittees - the Comforts Fund and the Young Peoples Committee. This support is offered in conjunction with funding assistance and other help we receive from the Masonic Charitable Foundation, the Province’s Welfare Team, and our network of Lodge and Chapter Almoners. This remains the most important area of our activity and will continue to be our priority in the years ahead.

The ELMC Fund Raising Committee is committed to encouraging donations to the Charity and during 2021, has helped to raise unrestricted income of £143,853 (£169,233 in 2020). This work will reduce into 2022 and during the EL 2026 Festival for the Masonic Charitable Foundation where the Province’s efforts will be totally directed at the Festival fund-raising Appeal. During this period the financial position of the Charity is secure having built a substantial reserve and will be able to provide a healthy platform to meet the demands of our core activities and provide for external charitable giving. For the future and beyond the Festival there will be much scope to improve awareness of the ELMC and attract more ‘Friends’ to the Charity. The ELMC machine will support the Province in its fund-raising efforts for the Festival, remembering that circa 80% of the monies granted or used for East Lancashire beneficiaries comes from the Masonic Charitable Foundation.

The Grants Committee will continue to receive applications, consider and make grants to NonMasonic Charities. We will continue to actively encourage applications from the Brethren, Lodges and Districts, with the aims of supporting our local communities, raising, and maintaining a positive understanding of Freemasonry and assisting with recruitment. Our funds come from Freemasons so, when the Charity supports the Province, the benefits are mutual. We reviewed the Grant application and approval process during 2020 and are now focussing much more on the impact our giving has in our local communities, and even at an individual level.

20

The ongoing support for Hewlett Court will continue, to ensure that the excellent standard of facilities and service provided for the residents are maintained. We debated and investigated an ambitious refurbishment proposal in 2018 to ensure each resident has ensuite facilities and work, which began in 2019, continued during 2020 and was completed during 2021. The whole building has been refurbished throughout and in 2022 there will be a focus on the grounds, cark park and gardens.

The ELMC will maintain its strong relationship with the Province. This is essential to maintain contact with beneficiaries, gain and support new beneficiaries and to promote the Charity itself, amongst our members and the wider community. This work will continue, despite the work going into supporting the Province’s Festival.

The 3[rd] floor of Manchester Hall is nearing full operation status, and the Charity will now work in the coming years with the Manchester Association for Masonic Research and the Manchester Masons to redevelop the Museum and Library facilities, as per our Memorandum and Articles.

Communication and Marketing on the work of the ELMC and engagement with the Province our local communities our brethren and their families will continue. During 2021 we carefully and successfully negotiated Covid-19 and transitioned to the ‘new’ normal. We are certain that Covid will continue to provide some challenges during 2022 and beyond, which we will meet with our usual excellence. It is hoped that during 2022 continued successful marketing and management will restore Hewlett Court to full occupancy and continue to raise the profile of the Charity and the excellent work that we do.

FINANCIAL REVIEW AND RESULTS FOR THE YEAR

FINANCIAL RESULTS

The reports and accompanying financial statements reflect the reporting requirements of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1[st] January 2015) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Companies Act 2006, and the Company’s Memorandum and Articles of Association.

The Charity’s unrestricted total incoming resources was £786,556 in the year, compared with £860,615 in the previous year, a decrease of £74,059 whereas its costs, excluding a one-off provision, decreased from £851,391 to £790,039 resulting in a small deficit of £3,483 in the year compared with a surplus of £9,224 in 2020. 2021 expenditure also includes a one-off provision of £900,000 against the balance of proceeds due from the sale of car park land in an earlier period. The deficit for the year, including this provision, was £903,483. Other gains and losses relate to movement in investments. Listed investments show net gains of £274,035 compared with net gains of £88,129 in the previous year. The Charity’s total unrestricted net assets have therefore decreased by £629,448 to £8.405 million.

It is the opinion of the Board that the Charity is in sound financial position and has sufficient assets and resources to enable it to continue to carry out its objectives as laid out on page 7.

21

THE CHARITIES INCOME

Legacy income, for which we are grateful for the generosity of our departed Brothers, decreased by £2,500 to £5,000.

The legacies received during the year of £5,000 being:

L Clarkson £5,000

The total return from investments during the year was:

Investment income
Bank interest
Realised (losses) / gains on sale of investments
Unrealised (losses) / gains on investments		 2021
£
62,436
146
25,617
88,199
248,418
336,617		 2020
£
58,242
226
(56,319)
2,149
144,448
146,597

The value of the investment portfolio has increased by £238,897 following investment changes in the year and an increase in underlying values. Your Investment Committee continues to monitor the position very closely.

A list of all donations made during the year is shown on pages 41 to 42.

THE CHARITIES EXPENDITURE

Costs of the Charity are analysed in note 7. As explained in note 9, a one-off £900,000 provision has been recognised against the balance of proceeds due to the Charity from the sale of car park land. Operating profit for Hewlett Court has decreased from £74,959 in the previous year to £36,521, the depreciation charge has decreased from £27,446 to £22,562 and there has been a small loss on disposal following the replacement of certain assets.

HEWLETT COURT

Receipts from Residents, Staff and shop
Donations
Less: Running costs
Operating Profit/(Loss)
Depreciation
Loss on disposal
Contribution ex ELMC		 2021
£
575,121
2,630
577,751
(541,230)
36,521
(22,562)
(916)
13,043		 2020
£
624,039
8,503
632,542
(557,583)
74,959
(27,446)
(19,069)
28,444

22

BALANCE SHEET

The total reserves of the Charity have reduced by £630,948 to £8,437,493 at the end of the financial year. This decrease is largely due to the provision made against the balance of proceeds due from the sale of the car park land.

INVESTMENT POLICY AND PERFORMANCE

The present investment policy is to maximise the long-term total return of the Charity’s investment funds, subject to the risks normally associated with a balanced portfolio management. The Charity does not restrict itself to any category investment. The performance of the portfolio is measured against an appropriate benchmark index, and, during the year, it has outperformed that benchmark. The Investment Sub-Committee monitors investments which are managed on a discretionary basis by WH Ireland Ltd.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the trustees are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the charity’s auditors are unaware, and each Director has taken all the steps that he ought to have taken as a Director in order to make himself aware of any relevant audit information and to establish that the Charity’s auditors are aware of that information.

By Order of the Board

Philip J Price Company Secretary

23

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The Trustees are responsible for their annual report and for the preparation of financial statements for each financial year, which give a true and fair view of the incoming resources and the application of resources of Charity and the Group during the year, and of the state of affairs as at the end of the financial year. In preparing these financial statements, the Trustees are required to:

The Trustees have overall responsibility for ensuring that the Charity has appropriate systems and controls, financial and otherwise. They are also responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and the Group and enable them to ensure that the financial statements comply with the Companies Act 2006.

They are also responsible for safeguarding the assets of the Charity and the Group for their proper application as required by charity law, and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities and to provide reasonable assurance that:

The Trustees are also responsible for the maintenance and integrity of the corporate and financial information included on the Charity’s website.

Internal controls over all forms of commitment and expenditure continue to be refined to improve efficiency. Processes are in place to ensure that performance is monitored, and that appropriate management information is prepared and reviewed regularly by the Trustees.

The systems of internal control are designed to provide reasonable, but not absolute, assurance against material misstatement or loss. They include:

24

AUDIT REPORT

For the year ended 31[st] December 2021

Independent Auditor’s Report to the Members and Trustees of The East Lancashire

Masonic Charity

Opinion

We have audited the financial statements of The East Lancashire Masonic Charity for the year ended 31[st] December 2021 which comprise the statement of financial activities, the balance sheet and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis of opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

25

AUDIT REPORT

For the year ended 31[st] December 2021

Independent Auditor’s Report to the Members and Trustees of The East Lancashire Masonic Charity continued…….

Other information

The other information comprises the information included in the trustees annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

26

AUDIT REPORT

For the year ended 31[st] December 2021

Independent Auditor’s Report to the Members and Trustees of The East Lancashire

Masonic Charity continued…….

Responsibilities of the trustees

As explained more fully in the trustees’ responsibilities statement [set out on page 24] the trustees (who are also directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We obtained an understanding of the legal and regulatory frameworks within which the company operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Companies Act 2006 and the Charities Act 2011.

We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be within the timing of recognition of income and liabilities. Our audit procedures to respond to these risks included enquiries of management, reviewing accounting estimates and provisions and reading minutes of meetings of those charged with governance.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, as these may for example involve fraud or override of internal controls and we are not responsible for preventing noncompliance.

27

AUDIT REPORT

For the year ended 31[st] December 2021

Independent Auditor’s Report to the Members and Trustees of The East Lancashire Masonic Charity continued…….

A further description of our responsibilities is available on the Financial Reporting Council’s website at: [https://www.frc.org.uk/auditors/audit-assurance/auditor-s-responsibilities-for-theaudit-of-the-fi/description-of-the-auditor%E2%80%99s-responsibilities-for]. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the Charity’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Charity’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charity’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Mr Timothy A R Elston (Senior Statutory Auditor) for and on behalf of Percy Westhead & Company Chartered Accountants and Statutory Auditors Greg’s Buildings 1 Booth Street Manchester M2 4AD

20[th] September 2022

28

THE EAST LANCASHIRE MASONIC CHARITY (Company number: 79735)

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES

(including an Income and Expenditure Account) For the year ended 31[st] December 2021

INCOME:
Donations
Legacies
Income from charitable activities
Grants from Masonic Charity Foundation
Trading activity - Hewlett Court
Investment income
Total income
EXPENDITURE:
Costs of raising funds
Costs of raising voluntary income
Investment management costs
Property expenses
Expenditure on charitable activities
Grants
Grant administration
Grant making committee grants
Other donations
Trading activity - Hewlett Court
Other expenditure
Total expenditure
Transfers between funds
Gains on revaluation of investments
Gains on revaluation of fixed assets
Gains/(Losses) on disposal of investments
Net movement in funds
Reconciliation of funds
Total funds brought forward at 1st January 2021
Total funds carried forward at 31st December 2021
10
Net income
Other recognised gains and losses
Note
3
4
5
7
6
13
7
6
7
6
6
9		 Unrestricted
Funds
£
143,853
5,000
-
575,121
62,582
786,556
40,132
18,015
18,772
76,919
57,288
47,838
34,336
8,950
564,708
713,120
900,000
1,690,039
(903,483)
-
248,418
-
25,617
(629,448)
9,034,842
8,405,394		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
1,500
-
-
-
-
1,500
-
1,500
(1,500)
-
-
-
-
(1,500)
33,599
32,099		 Total Funds
Total Funds
2021
2020
£
£
143,853
181,372
5,000
7,500
-
1,275
575,121
624,039
62,582
58,468
786,556
872,654
40,132
39,427
18,015
15,976
18,772
25,199
76,919
80,602
58,788
78,345
47,838
47,562
34,336
32,834
8,950
15,000
564,708
604,098
714,620
777,839
900,000
-
1,691,539
858,441
(904,983)
14,213
-
-
248,418
144,448
-
1,372,683
25,617
(56,319)
(630,948)
1,475,025
9,068,441
7,593,416
8,437,493
9,068,441		 Total Funds
Total Funds
2021
2020
£
£
143,853
181,372
5,000
7,500
-
1,275
575,121
624,039
62,582
58,468
786,556
872,654
40,132
39,427
18,015
15,976
18,772
25,199
76,919
80,602
58,788
78,345
47,838
47,562
34,336
32,834
8,950
15,000
564,708
604,098
714,620
777,839
900,000
-
1,691,539
858,441
(904,983)
14,213
-
-
248,418
144,448
-
1,372,683
25,617
(56,319)
(630,948)
1,475,025
9,068,441
7,593,416
8,437,493
9,068,441
872,654
39,427
15,976
25,199
80,602
78,345
47,562
32,834
15,000
604,098
777,839
-
858,441
14,213
-
144,448
1,372,683
(56,319)
1,475,025
7,593,416
9,068,441

All amounts relate to continuing activities. All recognised gains or losses are included in the Statement of Financial Activities.

29

THE EAST LANCASHIRE MASONIC CHARITY (Company number: 79735)

(A company limited by guarantee)

BALANCE SHEET

As at 31[st] December 2021

BALANCE SHEET
As at 31stDecember 2021
Note
FIXED ASSETS
Tangible assets
12
Investments
13
CURRENT ASSETS
Debtors
14
Bank and other deposits
LIABILITIES
Amounts falling due within one year
15
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
Unrestricted:
Free reserves
Revaluation reserve
Restricted funds
Endowed capital
16		 2021
£
4,927,306
2,971,179
7,898,485
161,587
457,317
618,904
79,896
539,008
8,437,493
8,437,493
6,426,475
1,978,919
8,405,394
32,099
8,437,493		 2020
£
4,901,661
2,732,282
7,633,943
1,060,328
520,469
1,580,797
146,299
1,434,498
9,068,441
9,068,441
7,168,356
1,866,486
9,034,842
33,599
9,068,441

The trustees have prepared accounts in accordance with section 398 of the Companies Act 2006 and section 138 of the Charities Act 2011. These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to the members of the company.

The financial statements on pages 29 to 40 were authorised for issue by the directors on 12th September 2022.

Signed on behalf of the directors by

D Cowen

30

THE EAST LANCASHIRE MASONIC CHARITY (Company number: 79735)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31[st] December 2021

1 COMPANIES ACT 2006

The Charity is not a trading company and the Profit and Loss Account formats permitted under the provisions of the Companies Act 2006 are not considered appropriate to report the transactions of the Charity.

The Directors have presented the Income and Expenditure Account as part of the Statement of Financial Activities in a format which they consider fully explains the transactions of the Charity.

2 ACCOUNTING POLICIES

(a) Basis of accounting

Subject to note 2(c), 2(j) and 2(k), these accounts are prepared under the historical cost convention and in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective 1st January 2015 - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The Charity is exempt from the requirements to include a cash flow statement as part of its financial statements because it qualifies as small under the Companies Act 2006.

Income from investments is recognised in the accounts at the date when it is received. This policy represents a departure from recommended accounting principles, which require income to be recognised in the accounts on an accruals basis. In the circumstances of this Charity, the directors consider it inappropriate to recognise this income until the date when it is due to be received. Other interest is accounted for on an accruals basis.

(d) Donations and grants

Donations and grants are recognised in the accounts at the date when these are received, as, in the opinion of the directors, it is not appropriate to recognise these at an earlier date. Grants and donations payable are recognised in the accounts at the date of authorisation.

31

THE EAST LANCASHIRE MASONIC CHARITY (Company number: 79735) (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31[st] December 2021

2 ACCOUNTING POLICIES continued

(e) Legacies

Legacy income is recognised when the charity has entitlement to the funds which is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

(f) Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds arise from income which the donor has specified be solely used for particular areas of the Charity's work.

(g) Expenditure

Resources expended are recognised on an accruals basis and are allocated to the particular activity where the cost relates directly to that activity. Where costs cannot be directly attributed to specific headings, they have been allocated to activities on bases consistent with the use of the resources.

(h) Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 8.

(i) Pension contributions

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the statement of financial activities in the period to which they relate.

32

THE EAST LANCASHIRE MASONIC CHARITY (Company number: 79735)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31[st] December 2021

2 ACCOUNTING POLICIES continued

(j) Tangible fixed assets and depreciation

Fixed assets, with the exception of freehold land and buildings, are stated at cost less depreciation. Freehold land and buildings are included at fair value and the aggregate surplus or deficit is transferred to the revaluation reserve. No depreciation is provided on freehold land and buildings. The buildings are maintained to ensure that their value does not diminish over time and their realisable value, is in equiavalent to the fair value. In these circumstances, the directors consider that any charge for depreciation would not be material and thus it is inappropriate to charge depreciation on these assets.

Depreciation is provided on other tangible fixed assets in order to write off the cost of each asset over its expected useful life at the following rates and bases:

Furniture, plant and equipment 5% per annum straight line 10% per annum straight line 25% per annum straight line Leasehold improvements Over the term of the lease

(k) Investments

Listed investments are valued in the accounts at the mid-market price at the balance sheet date, including accrued interest where relevant. The surplus or deficiency arising from the valuation of investments is taken direct to the revaluation reserve. Unlisted investments are included at cost less provision for diminution in value. This policy represents a departure from recommended accounting principles, which require all investments to be included in the balance sheet at market value. The directors consider that it is not possible to establish with reasonable certainty the market value of the charity's investment in its subsidiary, without incurring disproportionate costs, which would not be beneficial to the charity.

Realised surpluses and deficits arising on disposals of investments determined by reference to the carrying value of the assets in the charity's balance sheet are included within Income and Expenditure for the year. Realised revaluation surpluses, representing the difference between historical cost and the carrying value of the assets, are reclassified by way of a transfer to general reserves in the year in which the disposal occurs.

(l) Government grants

Grants that compensate the company for expenses incurred are recognised through the income statement on a systematic basis in the periods in which the expenses are recognised.

33

THE EAST LANCASHIRE MASONIC CHARITY (Company number: 79735)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31[st] December 2021

3
4
5
6		 2021
2020
£
£
DONATIONS
Unrestricted Donations
Donations from Masons, their Lodges and Chapters and Events
125,477
146,523
Gift Aid tax reclaimed
15,746
14,307
Donations to Hewlett Court
2,630
8,503
143,853
169,333
Restricted donations
-
12,039
INCOME FROM CHARITABLE ACTIVITIES
£
£
Trading activity-Hewlett Court
Income from residents
561,721
595,614
Government grants
4,230
18,876
Sundry income
9,170
9,549
575,121
624,039
INVESTMENT INCOME
£
£
Income from investments
62,436
58,242
Bank and Deposit interest
146
226
62,582
58,468
DIRECT CHARITABLE EXPENDITURE
Grants to individuals
£
£
Masonic Charity Foundation
-
1,275
Other grants including Christmas and birthday gifts
34,644
47,498
Holidays paid for beneficiaries
20,109
18,238
Comforts fund
2,535
4,284
57,288
71,295
Restricted Fund
1,500
7,050
Of the £62,582 received in 2021 (2020: £58,468) £Nil was restricted funds (2020: £Nil) and £62,582 (2020:
£58,468) unrestricted funds.		 2020
£
146,523
14,307
8,503
169,333
12,039
£
595,614
18,876
9,549
624,039
£
58,242
226
58,468
71,295
7,050

34

THE EAST LANCASHIRE MASONIC CHARITY (Company number: 79735)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31[st] December 2021

6
DIRECT CHARITABLE EXPENDITURE (Continued)
Grant making committee grants
Other donations
Masonic
Non-Masonic
Trading activity - Hewlett Court:-
Salaries, wages and related costs
Food and kitchen consumables
Repairs and renewals
Other property costs including heat, light, rates, water and insurance
Depreciation of tangible fixed assets
Loss on disposal of tangible fixed assets
Medication administration
Other expenses		 2021
£
34,336
5,000
3,950
8,950
317,322
58,312
37,809
75,293
22,562
916
4,030
48,464
564,708		 2020
£
32,834
-
15,000
15,000
325,026
72,609
40,098
76,241
27,446
19,069
5,156
38,453
604,098

7 MANAGEMENT AND ADMINISTRATION OF THE CHARITY

Grant
administration
2021
£
Salaries, wages and related costs
15,500
Insurance
-
Rates and water rates
-
Other expenses
1,227
Depreciation
-
Governance costs (see note 8)
20,191
Support costs (see note 8)
10,920
47,838
2020
£
Salaries, wages and related costs
15,500
Insurance
-
Rates and water rates
-
Other expenses
3,395
Depreciation
-
Governance costs (see note 8)
18,997
Support costs (see note 8)
9,670
47,562		 Cost of
raising
voluntary
income
£
6,500
-
-
2,523
-
20,190
10,919
40,132
£
6,500
-
-
4,260
-
18,997
9,670
39,427		 Property
expenses
£
-
7,008
3,732
214
7,818
-
-
18,772
£
-
10,064
4,147
3,170
7,818
-
-
25,199		 Total
costs
£
22,000
7,008
3,732
3,964
7,818
40,381
21,839
106,742
£
22,000
10,064
4,147
10,825
7,818
37,994
19,340
112,188

35

THE EAST LANCASHIRE MASONIC CHARITY (Company number: 79735)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31[st] December 2021

8 ANALYSIS OF GOVERNANCE AND SUPPORT COSTS

The Charity initially identifies the costs of its support functions. It then identifies those costs which relate to the governance function. Having identified its governance costs, the remaining support costs together with the governance costs are apportioned between Grant Administration and Costs of Raising Voluntary Income (see note 7) in the year.

2021
Salaries, wages and related costs
Auditors remuneration
Auditors remuneration - other services
General office
Committee expenses
Bank charges
2020
Salaries, wages and related costs
Auditors remuneration
Auditors remuneration - other services
General office
Committee expenses
Bank charges		 General
support
£
14,501
-
-
7,338
-
-
21,839
£
15,973
-
-
3,367
-
-
19,340		 Governance
function
£
14,502
12,040
3,800
7,338
-
2,701
40,381
£
15,973
11,860
3,740
3,367
220
2,834
37,994		 Total
£
29,003
Estimate of time
12,040
Governance
3,800
Governance
14,676
Estimate of time
-
Governance
2,701
Governance
62,220
£
31,946
Estimate of time
11,860
Governance
3,740
Governance
6,734
Estimate of time
220
Governance
2,834
Governance
57,334

9 OTHER EXPENDITURE

Prior year accounts included a £900,000 balance due to the charity from the sale of car park land. Hitherto this has not been forthcoming and a provision has this year been recognised against the balance as we have no guarantees that the sum will be received.

10 PROFIT ON DISPOSAL OF INVESTMENTS

Proceeds
Less: Cost
Gains (losses) over historical cost
Less: Revaluation gains (losses) realised
Profits (Losses) over book value
11
NET INCOME / (DEFICIT) FOR THE YEAR
Net Income/(Deficit) for the year is stated after charging:
Depreciation of tangible fixed assets
Loss on disposal of tangible fixed assets
Auditors remuneration
Auditors remuneration - non-audit services		 £
422,736
261,134
161,602
135,985
25,617
£
30,380
916
12,040
3,800		 £
756,864
659,661
97,203
153,522
(56,319)
£
35,264
19,069
11,860
3,740

36

THE EAST LANCASHIRE MASONIC CHARITY (Company number: 79735)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31[st] December 2021

12 TANGIBLE FIXED ASSETS

Cost or valuation
As at 1st January 2021
Additions
Disposals
As at 31st December 2021
Depreciation
As at 1st January 2021
Charge for the year
Eliminated on disposal
As at 31st December 2021
Net Book Value
As at 31st December 2021
As at 31st December 2020		 Freehold
Land
and
Buildings
£
3,600,000
45,670
-
3,645,670
-
-
-
3,645,670
3,600,000		 Leasehold
Improvements
£
1,141,260
-
1,141,260
15,511
7,818
23,329
1,117,931
1,125,749		 Furniture,
Plant and
Equipment
£
370,260
11,271
(4,877)
376,654
194,348
22,562
(3,961)
212,949
163,705
175,912		 Total
£
5,111,520
56,941
(4,877)
5,163,584
209,859
30,380
(3,961)
236,278
4,927,306
4,901,661

During the year ended 31st December 2015 the Charity granted leases for 999 years for Manchester Hall. At the same time the Charity was granted an underlease back for the third floor of Manchester Hall for a period of 150 years at a peppercorn rent. The Charity has refurbished the third floor and the associated costs have been recognised as leasehold improvements.

Land and buildings and furniture, plant and equipment are used for direct charitable purposes as part of the operating activities of the Charity. Authorised capital expenditure at 31st December 2021 amounted to £Nil (2020 £108,000).

Freehold land and buildings were valued in October 2020 to be £3,600,000 by an indepentent valuer, AV Surveyors and Valuers.

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

2021 2020
£ £
Cost 2,272,987 2,227,317

37

THE EAST LANCASHIRE MASONIC CHARITY (Company number: 79735)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31[st] December 2021

**13 ** INVESTMENTS
CHARITY
Cost or valuation
As at 1st January 2021
Investments purchased in year
Investments sold in year
Increase/(decrease) in market value
As at 31st December 2021
Historical cost as at 31st December 2021
Holdings in Masonic Hall Companies at cost:
Blackburn Masonic Hall Company Limited		 Freehold
Land
£
10,000
-
-
-
10,000
10,000		 Holdings in
Masonic Hall
Companies
£
20
-
-
-
20
20		 Listed
Securities
£
2,722,262
387,598
(397,119)
248,418
2,961,159
2,354,923
2021
£
20		 Total
£
2,732,282
387,598
(397,119)
248,418
2,971,179
2,364,943
2020
£
20

The shareholding in Blackburn Masonic Hall Company Limited represents 0.1% of the issued share capital of that company.

14 DEBTORS Amounts falling due within one year

Sundry debtors
Prepayments and accrued income
DEBTORS Amounts falling due after one year
Sundry debtors
Total debtors		 2021
£
156,767
4,820
161,587
2021
£
-
-
161,587		 2020
£
151,723
8,605
160,328
2020
£
900,000
900,000
1,060,328

Sundry debtors include £95,574 (2020: £95,574) relating to monies held in an Escrow account for the purpose of carrying out refurbishment works to the third floor of Manchester Hall for which the Charity has been granted a 150 year underlease.

15 CREDITORS: Amounts falling due within one year

Other taxes and social security costs
Sundry creditors
Accruals and deferred income		 2021
£
3,341
17,884
58,671
79,896		 2020
£
3,806
32,930
109,563
146,299

38

THE EAST LANCASHIRE MASONIC CHARITY (Company number: 79735)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31[st] December 2021

16 ACCUMULATED FUNDS

The Charity is limited by guarantee and therefore does not have a share capital.

Unrestricted
General Reserve Charity
Revaluation Reserve
Restricted
General Reserve Charity
Total Funds		 Fund at 1st
January 2021
£
7,168,356
1,866,486		 Surplus /
(Deficit) for
the year
£
(903,483)
-		 Transfers
between
reserves
£
-
-		 Other
recognised
gains and
losses
£
25,617
248,418		 Provision
released on
sale of
investments
£
135,985
(135,985)		 Fund at 31st
December
2021
£
6,426,475
1,978,919
9,034,842
33,599		 (903,483)
(1,500)		 -
-		 274,035
-		 -
-		 8,405,394
32,099
9,068,441 (904,983) - 274,035 - 8,437,493

The balances on Revaluation Reserves represent unrealised gains on investments and freehold property.

Analysis of movements in restricted fund

Other Provision
Fund at 1st Transfers recognised released on Fund at 31st
January between gains and sale of December
2021 Income Expenditure reserves losses investments 2021
£ £ £ £ £ £ £
Disaster Relief Fund 33,599 - (1,500) - - - 32,099

Description and purpose of the restricted funds

Disaster Relief Fund To support families and communities in the event of disasters

17 ANALYSIS OF NET ASSETS BETWEEN FUNDS

The net assets of the Restricted Funds were:

Cash and deposits
OPERATING LEASE COMMITMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
Within one year
Between one and five years		 £
32,099		 £
33,599
32,099 33,599
£
4,850
13,336		 £
4,850
18,296
18,186 23,146

18 OPERATING LEASE COMMITMENTS

39

THE EAST LANCASHIRE MASONIC CHARITY (Company number: 79735)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31[st] December 2021

19 EMPLOYEES

The average monthly head count for the Charity was 27 staff (2020: 26 staff) and the average number of full time equivalent employees (including casual and part time staff) during the year was as follows:-

Main charity
Hewlett Court
Total remuneration during the year amounted to:
Wages and salaries
Social Security Costs
Pension costs
Allocation:
Direct charitable expenditure -
Trading activity - Hewlett Court
Grant administration
Cost of raising voluntary income
Governance and support (see note 8)		 2021
Number
2
16
18
2021
£
340,237
14,554
13,534
368,325
317,322
15,500
6,500
29,003
368,325		 2020
Number
2
15
17
2020
£
350,884
14,554
13,534
378,972
325,026
15,500
6,500
31,946
378,972

No employee was paid at a rate of £60,000 per annum or more. No expenses were received by the Directors/Trustees.

One of the Directors/Trustees has been paid remuneration from an employment with the Charity. Remuneration of £34,050 (2020: £36,121) and pension contributions of £3,281 (2020: £1,858) were paid to J Ward in accordance with an employment contract and related to duties as an employee of the charity rather than as a Director/Trustee.

40

LIST OF DONATIONS GIVEN: - In the year ended 31[st] December 2021

PGM DISCRETIONARY FUND
Police Treatment Centre, Harrogate £3,950
OTHER DONATIONS
Mark 2021 Festival £5,000
TOTAL OTHER DONATIONS IN 2021 £8,950
GRANT MAKING COMMITTEE GRANTS
Church & Oswaldtwistle Cricket Club
To Install Assisted Bathroom Facility		 £1,800
Rochdale Soup Kitchen
To cover the cost of hiring a cherry picker		 £380
Teddies for Loving Care
To purchase teddies for distribution in local hospitals		 £684
Teddies for Loving Care
To purchase teddies for distribution in local hospitals		 £456
The Big Fandango
To purchase two sewing machines		 £1,248
Prevention of Breast Cancer
To cover the costs of producing videos		 £2,200
Elms Bank School
Specialist seating in garden		 £2,688
People First Bury
Purchase of Ukulele		 £1,583
Greater Manchester Magistrates Association
Knife Crime Project Support		 £2,000
Teddies for Loving Care
To purchase teddies for distribution in local hospitals		 £1,300
Teddies for Loving Care
To purchase teddies for distribution in local hospitals		 £912
AAWAZ
To provide five laptops		 £2,000
Tall Ships Youth Trust
To fund ten disadvantaged young people		 £3,000

41

9th Heywood Scout Group
To purchase acoustic panelling
Teddies for Loving Care
To purchase teddies for distribution in local hospitals
Spring Hill Hospice
To purchase Manikin
Saddleworth Rangers
To cover the cost of training tops
Jolly Josh
To purchase Magic Carpet Interaction Projection System
Outreach Community & Residential Services
To purchase café equipment
Rossendale & Pendle Mountain Rescue
To purchase stretcher
Teddies for Loving Care
To purchase teddies for distribution in local hospitals
Teddies for Loving Care
To purchase teddies for distribution in local hospitals
Teddies for Loving Care
To purchase teddies for distribution in local hospitals
Amy & Friends
Application for a Sensory Chair
TOTAL GRANT MAKING COMMITEE GRANTS 2021		 £2,868
£912
£2,175
£500
£3,498
£1,000
£1,000
£684
£1,140
£232
£76
£34,336

42

National Masonic Charities – Statistics 2021

Masonic Charitable Foundation approved grants to the value of £483,585:

Independent living loan £31,841
Children, young people, and education £66,278
Health, care, and wellbeing £61,061
Daily living costs £324,405

Non-Masonic Grants

Other Non-Masonic Grants-£227,304
£3,498 Jolly Josh
£15,000 Talbot House
£25,307 Child Action Northwest
£13,650 Moodswings
£500 Manchester Central Food bank
£1,000 Rochdale Food bank
£1,700 Salford Food bank
£250 Yad Veachisomoch L’Chaim
£67,680 Anne Frank Trust UK
£59,919 Fortalice Limited
£38,800 Drake Music

43