EQUESTRIAN ORDER OF THE HOLY SEPULCHRE OF JERUSALEM
Lieutenancy of England & Wales
Minutes of Meeting of Trustees
Held at the Holiday Inn Express Hotel in Birmingham
On Friday 25th June 2021
Present: H.E. Michael Byrne
John McNally
Lieutenant
Chancellor
Bernadette Cawley
Secretary
Graham Smith
Treasurer
l)Letter of Representations
The Treasurer reviewed the Letter of Representations requested by the
accountants Moorgate Accountancy Ltd in accordance with their
independent examination of the Financial Statements for the year
ended 31 December 2020 and it was RESOLVED that the letter be
approved and signed by the Treasurer on behalf of the Trustees.
2)Trustees' Report and Financial Statements for the
Year ended 31 December 2020
The treasurer reviewed the Trustees, Report and the
Lieutenancy's Financial Statements for the year ended 31
December 2020 and it was RESOLVED that they be approved and that
the Trustees, Report be signed by the Secretary and the Balance Sheet
be signed by the Lieutenant and the Treasurer on behalf of the
Trustees.
H E Michae
Lieutenant
Byrne
Dated 25th June 2021

GRAHAM J. SMITH KHS
Treasurer
37 Conalan Avenue
Bradway
Sheffield S17 4PG
Tel: 0114 236 8859
Mob: 07789 486580
sheffsmith@talktalk.net
EQuEsT￿AN ORDER OF THE HOLY SEPULCHRE OF JERUSALEM
LIEufENANCY OF ENGLAND & WALES
Moorgate Accountancy Ltd
Moorgate House
7b Station road West
Oxted
Surrey RH8 9EE
Date
Dear Sirs
During the course of your independent examination of the financial statements of the charity
for the period ended 31 December 2020 the following representations were made to you by
the trustees.
We have fulfilled our responsibilities as trustees under the Companies Act 20061
Charities Act 2011 for preparing financial statements, in accordance with the
applicable financial reporting framework, that give a true and fair view and for making
accurate representations to you as our independent examiners and for the financial
statements which you have prepared on our behalf for the charity.
We confirm that all accounting records have been made available to you for the
purpose of your examination, in accordance with your terms of engagement, and that
all the transactions undertaken by the charity have been properly reflected and
recorded in the accounting records. All other records and related information,
including minutes of all management, trustees, and members, meetings, have been
made available to you. We have given you unrestricted access to persons within the
charity in order to obtain evidence and have provided any additional information that
you have requested for the purposes of your examination.
We confirm that significant assumptions used by us in making accounting estimates,
including those measured at fair value, are reasonable.
We confirm that all known actual or possible litigation and claims whose effects
should be considered when preparing the financial statements have been disclosed to
the auditor and accounted for and disclosed in accordance with the applicable
financial reporting framework.
We confirm that there had been no events since the balance sheet date which require
disclosure or which would materially affect the amounts in the financial statements,
other than those already disclosed or included in the financial statements.
We confirm that we are aware that a related party of the charity is a person or
organisation which either (directly or indirectly) controls, has joint control of, or
significantly influences the charity or vice versa and as a result will include:
trusteesldirectors, other key management, close family and other business interests
of the previous. We confirm that any related party transactions:
Involving payments made to related parties were reimbursements of costs
incurred on behalf of the charity at arms-length and market value. and
Involving receipts made to the charity were services or events charged at arms-
length and market value;
We confirm that all related party relationships and transactions have been accounted
for and disclosed in accordance with the applicable financial reporting framework.

We confirm that the charity has had, at no time during the year, any arrangement,
transaction or agreement to provide credit facilities (including loans, quasi-loans or
credit transactions) for trustees, nor to guarantee nor provide security for such
matters.
We confirm that the charity has not contracted for any capital expenditure other than
as disclosed in the financial statements.
We confirm that we are not aware of any possible or actual instance of non~
compliance with those laws and regulations which provide a legal framework within
which the charity conducts its activities and which are central to the charity's ability to
conduct its activities.
We acknowledge our responsibility for the design and implementation of internal
controls to prevent and detect fraud. We confirm that we have disclosed to you the
results of our own risk assessment that the financial statements may be misstated as
a result of fraud.
We confirm that there have been no actual or suspected instances of fraud involving
trustees, management or employees who have a significant role in internal control or
that could have a material effect on the financial statements. We also confirm that we
are not aware of any allegations of fraud by former trustees, employees, regulators or
others.
We confirm that, having considered our expectations and intentions for the next 12
months and the availability of unrestricted reserves, the charity is a going concern.
We confirm that all grants, donations and other income, including those subject to
special terms or conditions or received for restricted purposes, have been notified to
you. There have been no breaches of terms or conditions during the period regarding
the application of such income.
We confirm that we are not aware of any matters of material significance that should
be reported to the Charity Commission.
We acknowledge our legal responsibilities regarding disclosure of information to you
as independent examiners and confirm that:
so far as each trustee is aware, there is no relevant account information of which
you as independent examiners are unaware; and
each trustee has taken all the steps that they ought to have taken as a trustee to
make themselves aware of any relevant information and to establish that you are
aware of that information.
17. We confirm the following specific representations made to you during the course of your
examination.
10.
11.
12.
13.
14.
15.
16.
The monies held by Sections at the year end were on behalf of the charity.
There were no pilgrimage amounts controlled by the charity to include for the
year, other than pilgrimage support payments.
Stock items are materially correctly stated (plus or minus £5,000)
Debtors are materially correctly stated (plus or minus £5,000).
ii.
iv.
We confirm that the above representations are made on the basis of enquiries of
management and staff with relevant knowledge and experience (and, where appropriate of
supporting documentation) sufficient to satisfy us that we can properly make each of the
above representations to you and that to the best of our knowledge and belief they accurately
reflect the representations made to you by the trustees during the course of your examination.
Yours faithfully,
Signed on behalf of the board of trustees
Name
am Smith
Position
TreasurerlTrustee
Date..

Charity Registration No. 262033
THE LIEUTENANCY OF ENGLAND AND WALES OF THE
EQUESTRIAN ORDER OF THE HOLY SEPULCHRE OF JERUSALEM
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020

THE LIEUTENANCY OF ENGLAND AND WALES OF THE
EQUESTRIAN ORDER OF THE HOLY SEPULCHRE OF JERUSALEM
Contents
Trustees, Report
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
10-11

THE LIEUTENANCY OF ENGLAND AND WALES OF THE
EQUESTRIAN ORDER OF THE HOLY SEPULCHRE OF JERUSALEM
TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2020
The Trustees present their report and the financial statements for the year ended 31 December 2020.
Reference and Administrative Information
The registered name of the charity is The Lieutenancy of England and Wales ("the Lieutenancy")
of the Equestrian Order of the Holy Sepulchre of Jerusalem ("the Order"), also known as The
Knights of the Holy Sepulchre. The Lieutenancy is registered (number 262033) under the Charities
Act 2011 with the Charity Commission for England and Wales. The address at which the
Lieutenancy can be contacted is 39 Eccleston Square, London, SW1V 1 BX.
The Trustees who served during the year and up to the date of this report were:
M. D. Byrne
Lieutenant
J. J. McNally
Chancellor
G. J. Smith
Treasurer
B. M. Cawley
Secretary
Independent Examiner
Peter Seed FCA
Moorgate Accountancy Ltd
Chartered Accountants
Moorgate House
7b Station Road
Oxted
Surrey
RH8 9EE
Bankers
The Royal Bank of Scotland plc,
Drummond House (G) Branch
Customer Service Centre, Drummond House, 1 Redheughs Avenue, Edinburgh EH12 9JN.
Structure, Governance and Management
The Lieutenancy is an unincorporated association of members of the Equestrian Order of the
Holy Sepulchre (EOHSJ) in England and Wales. The EOHSJ is an Order in Canon Law, with its
legal seat in the Vatican City State. The EOHSJ is, by its constitution, strictly religious and
charitable, not political.
The Lieutenancy is governed by a trust deed dated 1 December 1970, last updated on 9
November 2019. New Trustees are appointed by existing Trustees.
By convention, trusteeship is assumed ex officio. Thus, the Lieutenant is a Trustee alongside the
principal officers of the Lieutenancy- the Chancellor, Secretary and Treasurer.
The terms of office held within the Lieutenancy and overall administration of the Lieutenancy
conform with the Constitution of the Order as promulgated by the Pope and published by the
Grand Magisterium of the Order. (The most recent Constitution came into effect in May 2020).
From time to time administrative Regulations for the governance of the Order are published by
the Grand Magisterium.

There is no conflict between the Constitution of the Order or its Regulations and the requirements
of English law as it relates to the administration of the Lieutenancy or its charitable purposes.
The principal officers are appointed by the Lieutenant after a proposal for appointment is
consented to by the Grand Prior and confirmed by Presidency of the Grand Magisterium.
All terms of appointment to office are for four years, with the possibility of a single renewal.
Once appointed, the principal officers enjoy some Constitutional protection of their tenure. (There
is Constitutional provision made for continuity of governance upon remission of office or in the
event of the incapacity of the Lieutenant).
The Trustees meet as necessary but at least once each year.
New Trustees are appointed from within the membership of the Lieutenancy and are aware of its
objectives and governance. Information from the Charity Commission is permanently made
available to Trustees through a cloud facility and additionally circulated as may be necessary.
The Trustees have a responsibility to manage the risks facing the Lieutenancy. They have given
consideration to the major risks to which the Lieutenancy is exposed and satisfied themselves
that systems or procedures are in place in order to manage those risks.
Within that review, the Trustees reviewed the adequacy of the Lieutenancy's internal controls. As
the bulk of the Charity's income comes from the members of the Lieutenancy, with a steady
membership, there is little risk of a loss of income. Insurance cover has been reviewed.
The Lieutenancy does not have employees. Its overheads are and remain low with many of its
expenses being covered by the generosity of its members.
A full review of data protection was undertaken in accordance with the General Data Protection
Regulation. The changes necessary to ensure that our systems are compliant with the new
regulations were in place by the 25 May 2018. The May 2020 Constitution vests responsibility for
data protection in the Secretary of the Lieutenancy: this represents a transfer of function rather
than a novation.
Objectives and Activities
The Trustees confirm that they have complied with their duty under section 17 of the Charities Act
2011 to have due regard to public benefit guidance produced by the Charity Commission. They
have referred to the guidance contained in the Charity Commission's advice on public benefit and
the Lieutenancy's activities avoid the granting of any private benefit.
The objectives of the Lieutenancy and the Order are to support, by prayer, presence on pilgrimage
and charitable giving, the Latin Patriarchate of Jerusalem and the Catholic community in the Holy
Land. The benefit provided by the financial support is the continued existence of that Catholic
community. This includes support for the schools provided by the Latin Patriarchate, schools which
accept both Christian and Muslim pupils. Funds raised by the Lieutenancy are used in furtherance
of these objectives and the policies applied did not change during the year. Applications for grants
are dealt with on a discretionary basis by the Council and each application is considered on its
merits. Grants are made in accordance with the objectives of the Lieutenancy.
The principal source of funds for the Lieutenancy is contributions made by members, augmented
by Gift Aid. Special appeals are made occasionally- one such being in 2020 to mitigate the effects
of lockdown within the Latin Patriarchate, and to sustain education and social support at that time.
Achievements and Performance

In 2020, members of the Order in England and Wales continued their financial support, particularly
with the assistance of Gift Aid, and the Lieutenancy continued its contributions to the Latin
Patriarchate.
The principal donations during the yearwere the annual contributions of £230,000 (2018: £190,000)
to the Latin Patriarchate of Jerusalem and £83,537 (2018: £109,345) for Latin Patriarchate of
Jerusalem projects. The Lieutenancy continued its annual support for Bethlehem University
(£7,500) and made donations to parishes and schools visited during pilgrimages to the Holy Land
(£5,500). Other donations of £6,945 were made.
Financial Review
Unrestricted funds received during the year amounted to £468,000 (2019: £356,000).
Contributions from members were £336,000 (2019: £238,000). Unrestricted donations from non-
members were £19,000 (2019: £48,000) and income tax of £77,000 (2018: £58,000) in respect of
unrestricted donations. All restricted funds have been distributed.
Grants from unrestricted funds were £495,000 (2019: £332,000). The net movement in restricted
funds was -£25,000 with a balance remaining of NIL.
The Lieutenancy's unrestricted net assets decreased from £481,000 to £436,000.
Reserves Policy
The Trust Deed dated 1 December 1970 governing the Lieutenancy provides that the Trustees
shall have power at their discretion to retain in the state of investment in which the same may for
the time being be all or any part of the trust property for so long as the trustees shall think fit To
guide their exercise of this power and in accordance with paragraph 31 (e) of the Statement of
Recommended Practice 2000, the then Trustees formally adopted this Statement of Reserves
Policy on 7 April 2003.
Whilst the normal level of its subscription income is relatively secure and stable, the Charity needs
to maintain reserve funds sufficient to cover its committed outgoings against any unexpected or
short-term fluctuations in this income. Such committed outgoings include administration expenses
and regular quarterly contributions to the Grand Magisterium of the Order.
Current levels of committed outgoings are such that in the Trustees, view an ongoing reserve fund
of £50,000 would be sufficient but not excessive.
Currently the funds held available by the Trustees are in excess of £50,000. The Treasurer of the
Lieutenancy will ensure that a sum of £50,000 is identified within the balances held and this will be
denoted as the Reserve Fund. All funds held in excess thereof will be subject of specific decisions
by the Trustees at their normal meetings to secure their proper expenditure in accordance with the
objects of the Lieutenancy and its Trust Deed.
The Trustees will review this Policy Statement each year to ensure that it continues to reflect the
current needs of the Lieutenancy. If at any other time the Treasurer believes that a significant
departure from or amendment to this statement is called for, he will report accordingly to the
Trustees and seek their formally recorded decision.
Trustees, Responsibilities
The Trustees are responsible for preparing the Trustees, Report and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice). The law applicable to charities in England and Wales
requires the Trustees to prepare financial statements for each financial year which give a true and
fair view of the state of affairs of the Lieutenancy as at the balance sheet date and of the incoming
resources and application of resources for that year.

In preparing these financial statements, the Trustees are required to:
select suitable accounting policies and apply them consistently.
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent.
state whether applicable accounting standards have been followed, subject to any
departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the Lieutenancy will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the Lieutenancy and enable them to ensure that the
financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports)
Regulations and the provisions of the Trust Deed. They are also responsible for safeguarding the
assets of the Lieutenancy and hence for taking reasonable steps for the prevention and detection
of fraud and other irregularities.
Approved by the Trustees on 2 5
2021
B. M. Cawley
ee and Secretary

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE LIEUTENANCY OF ENGLAND
& WALES OF THE EQUESTRIAN ORDER OF THE HOLY SEPULCHRE OF JERUSALEM
FOR THE YEAR ENDED 31 DECEMBER 2020
I report to the Trustees on my examination of the accounts of The Lieutenancy of England and Wales of
the Equestrian Order of the Holy Sepulchre of Jerusalem for the year ended 31 December 2020 which
are set out on pages.7- 10.
Responsibilities and basis of report:
As the trustees of the charity you are responsible for the preparation of the accounts in accordance with
the requirements of the Charities Act 2011 ('the Act,).
I report in respect of my examination of the Trust's financial statements carried out under section 145 of
the 2011 Act. In carrying out my examination I have followed all the applicable directions given by the
Charity Commission under section 145 (5)(b) of the 2011 Act.
Independent Examiner's statement
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with
Accounting and Reporting by Charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the
Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005
which is referred to in the extant regulations but has now been withdrawn.
l understand that this has been done in order for financial statements to provide a true and fair view in
accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or
after 1 January 2015.
I have completed my examination. I confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect.
1. Accounting records were not kept in respect of the Trust as required by section 130 of the 2011
Act: or
2. The financial statements do not accord with those records. or
3. The financial statements do not comply with the applicable requirements concerning the form and
content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other
than any requirement that the accounts give a true and fair view which is not a matter considered
as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
Signed:
Peter Seed F
For and on behalf of
Moorgate Accountancy Ltd
Chartered Accountants
Moorgate House
7b Station Road West
Oxted
Surrey
RH8 9EE
Date
25th June 2021

THE LIEUTENANCY OF ENGLAND AND WALES OF THE
EQUESTRIAN ORDER OF THE HOLY SEPULCHRE OF JERUSALEM
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020
Unrestricted Restricted Designated
funds
Funds
funds
Total 2020 Total 2019
Note
Income
Members, contributions
Donations
Legacy adjustment
Legacies other
Income tax recoverable
Section events
Interest receivable
Miscellaneous income
335,867
19,056
(101)
31,628
77,082
4,088
500
78
335,867
19,237
(101)
31,628
77,082
4,088
500
78
237,613
49,563
(8,144)
2,000
57,803
16,762
876
532
181
Total income
468,198
181
468,379
357,005
Expenditure on charitable activities
Donations
Surplus/(deficit) on cloaks and insignia
Investitures net surplus/(deficit)
Loss on pilgrimages
Administration costs
Governance costs- audit fee
Total charitable expenditure
(495,275) (25,181)
(2,077)
(520,456) (333,482)
(2,077)
3,190
(2,094)
(2,729)
(5,350)
(11,197)
(7,171)
(1,800)
(1,800)
(538,259) (346,707)
(2,729)
(11,197)
(1,800)
(513,078) (25,181)
Net income and
Net movement in funds for the year
(44,880) (25,000)
(69,880)
10,298
Reconciliation of funds
Total funds brought forward
Total funds carried forward
481,233
25,000
506,233
495,935
436,353
436,353
506,233

THE LIEUTENANCY OF ENGLAND AND WALES OF THE
EQUESTRIAN ORDER OF THE HOLY SEPULCHRE OF JERUSALEM
BALANCE SHEET AS AT 31 DECEMBER 2020
Unrestricted Restricted Designated
funds
Funds
funds
Total 2020 Total 2019
Note
Current assets
Stocks
Prepayments and accrued income
Cash at bank - deposit
current
27,015
8,590
375,667
32,863
444,135
27,015
8,590
375,667
32,863
28,726
96,016
355,182
34,719
Liabilities
Creditors falling due within one year
Net current assets and net assets
444,135
514,643
(7,782)
436,353
(7,782) (8,410)
436,353
506,233
The funds of the charity:
Unrestricted funds
Restricted funds
Designated funds
Total charity funds
436,353
436,353
481,233
25,000
436,353
436,353 506,233
The financial statements were approved by the Trustees on L S
LOLI
M. D. Byrne
Trustee
J. Smith
Trustee

THE LIEUTENANCY OF ENGLAND AND WALES OF THE
EQUESTRIAN ORDER OF THE HOLY SEPULCHRE OF JERUSALEM
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
1 Accounting policies
The principal accounting policies adopted, judgements and key sources of estimation of uncertainty in the
preparation of these financial statements are as follows.
(a) Basis of preparation
These financial statements have been prepared under the historical cost convention and in accordance with
Accounting and Reporting by Charities: Statement of Recommended Practice aplicable to charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and
Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)) and the Charities Act
2011.
(b) 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 are donations which the donor has specified are to
be solely used for particular area's of the Lieutenancy's work or for specific projects being undertaken by the
Lieutenancy.
(c) Stocks
Stocks are valued at the lower of cost and net realisable value.
2 Expenditure on charitable activities
Unrestricted Restricted Designated
funds
funds
funds
Total
2019
Total 2020
Grand Magisterium
Grand Magisterium - Covid appeal
Grand Magisterium - other
Parishes, schools etc during pilgrimages
Bethlehem University
Other
230,000
250,000
1,000
230,000
250,000
26,000
230,000
25,000
83,537
5,500
7,500
6,945
12,000
2,275
495,275
12,000
2,456
181
25,181
520,456
333,482
3 Trustees
None of the Trustees nor any person connected with them received any remuneration or reimbursed
travelling expenses during the year (2019: £nil).
4 Employees
There were no employees during the year (2019: none).
5 Creditors falling due within one year
2020
2019
Bank overdraft
Accruals and deferred income
4,158
3,624
7,782
3,086
5,324
8,410
ln

THE LIEUTENANCY OF ENGLAND AND WALES OF THE
EQUESTRIAN ORDER OF THE HOLY SEPULCHRE OF JERUSALEM
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 (continued)
6 Restricted funds
31
December
2020
January
2020
Incoming
resources
Outgoing
resources
Charitable activities
Schools
Parishes
Belt Jala Seminary
Other
9,000
8,000
8,000
(9,000)
(8,000)
(8,000)
(181)
(25,181)
181
25,000
181