| 2022 | 2021 | |||||||
|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||||
| fund | funds | funds | funds | |||||
| Notes | ||||||||
| INCOME AND ENDOWMENTS FROM | ||||||||
| Donations and legacies |
193,225 | 83,480 | 276,705 | 132,898 | ||||
| Fundraising events |
144,987 | 144,987 | 420 | |||||
| Investment income |
4,268 | 4,268 | 4,122 | |||||
| Total | 197,493 | 228,467 | 425,960 | 137,440 | ||||
| EXPENDITURE | ON | |||||||
| Raising funds | 22,178 | 47,875 | 70,053 | 7,819 | ||||
| Charitable activities |
||||||||
| Masonic | 84,160 | 182,978 | 267,138 | 56,224 | ||||
| Local non-masonic | 103,617 | 103,617 | 84,594 | |||||
| Emergency grants |
3,449 | |||||||
| Teddies for loving | care | support | 2,343 | 2,343 | 684 | |||
| Total | 212,298 | 230,853 | 443,151 | 152,770 | ||||
| Net gains/(losses) | on investments | (3,442) | (3,442) | 19,863 | ||||
| NET INCOME/(EXPENDITURE) | (1S,247) | (2,386) | (20,633) | 4,533 | ||||
| RECONCILIATION | OF FUNDS | |||||||
| Total funds brought | forward | 196,473 | 13,085 | 209,558 | 205,025 | |||
| TOTAL FUNDS | CARRIED FORWARD | 178,226 | 10,699 | 188,925 | 209,558 |
| 2022 | 2021 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| fund | funds | funds | funds | ||
| Notes | |||||
| FIXEDASSETS | |||||
| Tangible assets | 13 | 254 | 254 | 307 | |
| Investments | 14 | 181,031 | 181,031 | 191,792 | |
| 181,285 | 181,285 | 192,099 | |||
| CURRENT ASSETS | |||||
| Stocks | 15 | 3,726 | |||
| Debtors | 16 | 330 | 330 | 8,794 | |
| Cash at bank and in hand | 3p727 | 40,534 | 44,261 | 22,288 | |
| 4,057 | 40,534 | 44,591 | 34,808 | ||
| CREDITORS | |||||
| Amounts falling due within one year |
17 | (7,116) | (25,207) | (32,323) | (8,885) |
| NET CURRENT ASSETS | (3,059) | 15,327 | 12,268 | 25,923 | |
| TOTAL ASSETSLESSCURRENT | |||||
| LIABILITIES | 178,226 | 15,327 | 193,553 | 218,022 | |
| PROVISIONS FORLIABILITIES | 18 | (4,628) | (4,628) | (8,464) | |
| NET ASSETS | 178,226 | 10,699 | 188,925 | 209,558 | |
| FUNDS | 19 | ||||
| Unrestricted funds |
178,226 | 196,473 | |||
| Restricted funds | 10,699 | 13,085 | |||
| TOTAL FUNDS | 188,925 | 209,558 |
| DONATIO | NS AND LEGACIES |
|||
|---|---|---|---|---|
| 2022 | 2021 | |||
| Donations, | legacies and fundraising | income | 198,703 | 54,036 |
| Gift aid | 17,188 | 15,324 | ||
| Subscriptions | 60,814 | 63,538 | ||
| 276,705 | 132,898 |
| 2022 | 2021 | |||
|---|---|---|---|---|
| Sales ofFestival Merchandise | 4,683 | 420 | ||
| Sportman's | and festival dinner | 140,304 | ||
| 144,987 | 420 | |||
| 4. | INVESTMENT INCOME | |||
| 2022 | 2021 | |||
| Dividends | and interest from listed securities | 4,263 | 4,091 | |
| Deposit account interest | 5 | 31 | ||
| 4,268 | 4,122 |
| Raising don | ations and legacies |
||
|---|---|---|---|
| 2022 | 2021 | ||
| Staffcosts | 2,550 | 2,400 | |
| Sundries | 1,936 | 2,074 | |
| Depreciation | 16 | 99 | |
| 4,502 | 4,573 | ||
| Fnndraising | activities | ||
| 2022 | 2021 | ||
| Fundraising | costs | 63,969 | 1,597 |
| Investment | management | costs | ||
|---|---|---|---|---|
| 2022 | 2021 | |||
| Portfolio management | 1,582 | 1,649 | ||
| Aggregate | amounts | 70,053 | 7,819 |
| CHAMTABLE ACTIVITIES C | OSTS | ||||
|---|---|---|---|---|---|
| Grant | |||||
| funding of | |||||
| Direct | activities | Support | |||
| Costs (see | (see note | costs (see | |||
| note 7) | 8) | note 9) | Totals | ||
| Masonic | 267,138 | 267,138 | |||
| Local non-masonic | 89,552 | 14,065 | 103,617 | ||
| Teddies for loving care support | 2,343 | 2,343 | |||
| 2,343 | 356,690 | 14,065 | 373,098 | ||
| DIRECT COSTS OF CHAMTABLE ACTIVITIES | |||||
| 2022 | 2021 | ||||
| Teddies for care support | 2,343 | 684 | |||
| GRANTS PAYABLE | |||||
| 2022 | 2021 | ||||
| Masonic | 267,138 | 56,224 | |||
| Local non-masonic | 89,552 | 70,261 | |||
| Emergency grants |
3,449 | ||||
| 356,690 | 129,934 | ||||
| The total grants paid to institutions | during the year was | as follows: | |||
| 2022 | 2021 | ||||
| Masonic Grant | 267,138 | 56,224 | |||
| Non Masonic Grant | 89,552 | 70,261 | |||
| 356,690 | 126,485 |
| SUPPORT | COSTS | ||||
|---|---|---|---|---|---|
| Governance | |||||
| Other | costs | Totals | |||
| Local non-masonic | 10,504 | 3,561 | 14,065 | ||
| Support costs, included | in the above, are as follows: | ||||
| 2022 | 2021 | ||||
| Local | Total | ||||
| non-masonic | activities | ||||
| Wages | 5,950 | 5,600 | |||
| Sundries | 4,517 | 4,841 | |||
| Depreciation | oftangible | fixed assets | 37 | 232 | |
| Independent | examiners | remuneration | 3,561 | 3,660 | |
| 14,065 | 14,333 |
| STAFF COSTS | ||||
|---|---|---|---|---|
| 2022 | 2021 | |||
| Wages and salaries | 8,500 | 8,000 | ||
| 8,500 | 8,000 | |||
| The average monthly | number ofemployees | during the year was as follows: | ||
| 2022 | 2021 | |||
| Employees | 1 | I |
| Unrestricted | Restricted | Total | |||
|---|---|---|---|---|---|
| fund | funds | funds | |||
| INCOME AND ENDOWMENTS FROM | |||||
| Donations and legacies |
86,716 | 46,182 | 132,898 | ||
| Fundraising events |
420 | 420 | |||
| Investment income |
4,122 | 4,122 | |||
| Total | 90,838 | 46,602 | 137,440 | ||
| EXPENDITURE | ON | ||||
| Raising funds | 6,222 | 1,597 | 7,819 | ||
| Charitable activities |
|||||
| Masonic | 44,419 | 11,805 | 56,224 | ||
| Local non-masonic | 57,594 | 27,000 | 84,594 | ||
| Emergency grants |
3,449 | 3,449 | |||
| Teddies for loving | care | support | 684 | 684 | |
| Total | 112,368 | 40,402 | 152,770 | ||
| Net gains on investments | 19,863 | 19,863 | |||
| NET INCOME/(EXPENDITURE) | (1,667) | 6,200 | 4,533 | ||
| RECONCILIATION | OF FUNDS | ||||
| Total funds brought | forward | 198,140 | 6,885 | 205,025 | |
| TOTAL FUNDS CARRIED FORWARD | 196,473 | 13,085 | 209,558 |
| 13. | TANGIBLE FIXEDASSETS | |||
|---|---|---|---|---|
| Fixtures | ||||
| and | Computer | |||
| fittings | equipment | Totals | ||
| COST | ||||
| At 1 June 2021 and 31May 2022 | 673 | 6,031 | 6,704 | |
| DEPRECIATION | ||||
| At 1 June 2021 | 374 | 6,023 | 6,397 | |
| Charge for year | 45 | 8 | 53 | |
| At 31May 2022 | 419 | 6,031 | 6,450 | |
| NET BOOKVALUE | ||||
| At 31May 2022 | 254 | 254 | ||
| At 31May 2021 | 299 | 307 | ||
| 14. | FIXEDASSETINVESTMENTS | |||
| Listed | ||||
| investments | ||||
| MARKET VALUE | ||||
| At 1 June 2021 | 191,792 | |||
| Additions | 20,482 | |||
| Disposals | (27,790) | |||
| Net investment gains |
(3,453) | |||
| At 31May 2022 | 181,031 | |||
| NET BOOKVALUE | ||||
| At 31May 2022 | 181,031 | |||
| At 31May 2021 | 191,792 |
| 15. | STOCKS | |||
|---|---|---|---|---|
| 2022 | 2021 | |||
| Festival Merchandise | 3,726 | |||
| 16. | DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 2022 | 2021 | |||
| Trade debtors | 8,464 | |||
| Prepayments and accrued income |
330 | 330 | ||
| 330 | 8,794 | |||
| 17. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 2022 | 2021 | |||
| Trade creditors | 3,856 | 4,985 | ||
| Other creditors | 28,467 | 3,900 | ||
| 32 323 | 8,885 | |||
| 18. | PROVISIONS FORLIABILITIES | |||
| 2022 | 2021 | |||
| Provisions | 4,628 | 8,464 | ||
| 19. | MOVEMENT IN FUNDS | |||
| Net | ||||
| movement | At | |||
| At 1.6.21 | in funds | 31.5.22 | ||
| Unrestricted funds |
||||
| General fund | 196,473 | (18,247) | 178,226 | |
| Restricted funds |
||||
| 2022 Festival donations | 11,7S4 | (1,085) | 10,699 | |
| Christmas Collections |
680 | (680) | ||
| Fundraising events - Festival bike ride |
621 | (621) | ||
| 13,085 | (2,386) | 10,699 | ||
| TOTAL FUNDS | 209,558 | (20,633) | 188,925 |
| Incoming | Resources | Gains and | Movement | ||
|---|---|---|---|---|---|
| resources | expended | losses | in funds | ||
| Unrestricted funds |
|||||
| General fund | 197,493 | (212,298) | (3,442) | (18,247) | |
| Restricted funds |
|||||
| 2022 Festival donations | 228,467 | (229,552) | (1,085) | ||
| Christmas Collections |
(680) | (680) | |||
| Fundraising events - Festival |
bike ride | (621) | (621) | ||
| 228,467 | (230,853) | (2,386) | |||
| TOTAL FUNDS | 425,960 | (443,151) | (3,442) | (20,633) | |
| Comparatives for movement |
in funds | ||||
| Net | |||||
| movement | At | ||||
| At 1.6.20 | in funds | 31.5.21 | |||
| Unrestricted funds |
|||||
| General fund | 198,140 | (1,667) | 196,473 | ||
| Restricted funds |
|||||
| 2022 Festival donations | 5,584 | 6,200 | 11,784 | ||
| Christmas Collections |
680 | 680 | |||
| Fundraising events - Festival |
bike ride | 621 | 621 | ||
| 6,885 | 6,200 | 13,085 | |||
| TOTAL FUNDS | 205,025 | 4,533 | 209,558 |
| Incoming | Resources | Gains and | Movement | ||
|---|---|---|---|---|---|
| resources | expended | losses | in funds | ||
| Unrestricted | funds | ||||
| General fund | 90,838 | (112,368) | 19,863 | (1,667) | |
| Restricted funds |
|||||
| 2022 Festival | donations | 46,602 | (40,402) | 6,200 | |
| TOTAL FUNDS | 137,440 | (152,770) | 19,863 | 4,533 |
| Relationship | Relationship | |||||||
|---|---|---|---|---|---|---|---|---|
| with | ||||||||
| Connected | Entity++ | Association | Transaction | 2022(K) | 2021(K) | |||
| Freemasons' | Hall (Leicester) Limited | Joint | Control | Rent | 3,600 | 4,000 | ||
| Freemasons' | Hall (Leicester) Limited | Joint | Control | Catering | 360 | 0 | ||
| Freemasons' | Hall (Leicester) Limited | Joint | Control | Office | costs | 108 | 360 | |
| Provincial | Grand Lodge | Joint | Control | Office | costs | 136 | 0 | |
| At the balance sheet date the Association | owed the following | sums to related parties. | ||||||
| Connected | Entity | Association | 2022(K) | 2021(K) | ||||
| Freemasons' | Hall (Leicester) Limited | Joint | Control | 4,360 | 4,003 | |||
| Provincial | Grand Lodge | Joint | Control | 136 | 83 | |||
| During the | year the Association received | the following | donations | from related parties: | ||||
| 2022(K) | 2021(X) | |||||||
| Aggregate | donations received from related parties with |
conditions | attached | 0 | 0 |
| 2022 | 2021 | |||
|---|---|---|---|---|
| INCOME AND ENDOWMENTS | ||||
| Donations and legacies |
||||
| Donations, legacies and fundraising |
income | 198,703 | 54,036 | |
| Gift aid | 17,1SS | 15,324 | ||
| Subscriptions | 60,814 | 63,538 | ||
| 276,705 | 132,898 | |||
| Fundraising events |
||||
| Sales ofFestival Merchandise | 4,683 | 420 | ||
| Sportman's and festival dinner |
140,304 | |||
| 144,987 | 420 | |||
| Investment income |
||||
| Dividends and interest from listed securities |
4,263 | 4,091 | ||
| Deposit account interest | 5 | 31 | ||
| 4,26S | 4,122 | |||
| Total incoming resources |
425,960 | 137,440 | ||
| EXPENDITURE | ||||
| Raising donations and legacies |
||||
| Wages | 2,550 | 2,400 | ||
| Sundries | 1,936 | 2,074 | ||
| Depreciation oftangible fixed assets | 16 | 99 | ||
| 4,502 | 4,573 | |||
| Fundraising Activities |
||||
| Fundraising costs |
63,969 | 1,597 | ||
| Investment management |
costs | |||
| Portfolio management | 1,582 | 1,649 | ||
| Charitable activities |
||||
| Teddies for care support | 2,343 | 684 | ||
| Carried forward | 2,343 | 684 |
| 2022 | 2021 | |||
|---|---|---|---|---|
| Charitable activities |
||||
| Brought forward | 2,343 | 684 | ||
| Grants to institutions | 356,690 | 126,485 | ||
| Grants to individuals | 3,449 | |||
| 359,033 | 130,618 | |||
| Support costs | ||||
| Other | ||||
| Wages | 5,950 | 5,600 | ||
| Sundries | 4,517 | 4,841 | ||
| Depreciation oftangible | fixed assets | 37 | 232 | |
| 10,504 | 10,673 | |||
| Governance costs |
||||
| Independent examiners |
remuneration | 3,561 | 3,660 | |
| Total resources expended | 443,151 | 152,770 | ||
| Net expenditure before |
gains and losses | (17,191) | (15,330) | |
| Realised recognised | gains and losses | |||
| Realised gains/(losses) | on fixed asset investments | (3,442) | 19,863 | |
| Net (expenditure)/income | (20,633) | 4,533 |