Charity ReglstratSon No. 262033 THE LIEiJfENANCY 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 2021
THE UEirrENANCY OF ENGLAND AND WALES OF THE EQUESTRIAN ORDER OF THE HOLY SEPULCHRE OF JERUSALEM Cont•nts Twstees, Report Independent Examinerfs Report Statement of Financial Activities Balan Sheet Notes to the Financial Statements
THE LIEirrENANCY OF ENGLAND AND WALES OF THE EQUESTRIAN ORDER THE HOLY SEPULCHRE OF JERLISALEM The registered name of the ch•ity is The LiwtenarKy of Engiarnl aThl Wales fft Liwjtenanrf) of the Equestrian Order of the Hdy Seputhre of Jerusalem fthe QW. also knovm as The Krghts of the Holy Sewlchre. The Lieutena is wstered (Nmber 262033) uThr the chare5 Act 2011 vthh the Chanty cornmissn for Eroland and Wales. The akess the can te c¥)nted is 39 EIe$ton Square. LcKKkn. SW1V 1B The Tritees WIK) 8eFved during Ihe Y and up to d* ofthis rewt ¥Rre: M. D. Byme J. J. McNally B. M. Cthey G. J. Smith Independent Examiner PeteT Se&J FCA Moorgate Accxwntw Ltd Chartered AAYJTrL DrnsVIeW House 141-143 Station Road East Oxted RH8 OQE Bankers The Royal Bank ofscouand , DrumrrK)nd {G) Brarth. Customer ser Cerkne, Dwmmorxl House, 3 RedtwJhs Avenue. Edinbjrgh EH12 9RH. The LIeutnCY is an wirKorForabJ asxMJatl of the Equestn"an Order of the HfAy SeNAd)re IEOHSJI in England and Wales. The EOHSJ is an Order in Canon Law. with rts lega seat in the VatKan Cty State. The EOHSJ i& by its rStItutKJn. slriclly rel aThJ chantabk. not Fditical. The eutenanCY is govemed ty a tnjst de&J dated 1 Decem 1970. last UFthteAI on 9 N(Nember 2019. New TNstees are appointed by exists.ng Trustees. ByConV10n, trusteeshiplsassumedex offiGio. Thus. the LiwJten&rtisa Tlee al0n1dethe ptincipal officers of the LiwtenaTW- the chan1 arKI the S&relary. Unusualy. Grahan Smith has been Sur£ee as Treawrer by Bemard WaddIarn. former Treaswer. has remanwj a trustee. tenns of offio hdd thIn the tseutenancy aThJ overdl th1rvstratM of the Liwjterw confotm wth the Constitution of the Order as ted by the Pcp aTrJ putAtshed by the Grand Magsterium of the Order. The most recent Conststubon (ame into effect in May 2020. Fm IFme to time. •Jmnistrative Regulationy for the govemance of the Ordw are wtslished by the GraThJ May'st4ium. There is no ¢thi¢1 belween the cOnstrt ofthe Order t¥ its Regulatiorts aTrJ the reqillrements of ENJish law it retates to the administrdlion of or its ¢tharitae GRnd Prior arKI (x)nfim)ed by Prdenl of the Grand m"stluM. Al te[Tr of aIntment to office are for
remi8sion of offe ¢y in v4erf( of the Erap ofthe LUteFHnt. New Tw51ees are aOintl from wrthin the membership Of tieutenanLy and they are aYJe of its r4ectives and g)vern. Inflall from the Charty Cowrfrisson is Fermanenty made availAe to Tnjstees through The Trustees trHve a responsilxlty to mawe the iisks fac4w the Lieut. Try have gNen considerab'on to the mw risks to tJith the LIeut1¢Y is exrK6ed aThJ satisfied Ihemsel4Es that systems or pmcedures are tn pl in order to manage the rig(s. Wlhin that review. the Trustees revi&¥ed the adequacy of the Lieutenan¢s irrtemal c1)ntrS. Asthe ofthe Chari5 iTKomecomes from the members ofthe LUtena. ith a steady memtwship. there is Irtue [k of a loss of inctKrE. Irr cover ha8 been revithved. changes necessary to ensure that ow systems are conwiarrt with the rEw regulations were in place by 25 May this reWe$S a transfer offrJThAb)n rknr than a novatK)n. The Trustees confimi that they have Compri Vith the4r duty under 17 ofthe ChaTrties AGt 2011 to have due regard to public benefft guidan pro(bxed by the Chanty Comrrusgon. Tlw have referred to the guidance Contained inthe Chaity commissim'5ad¥e P1t4benefft3Tr1f Lieute5 xtivibesavoidthe ntI ofany private benefit The obje¢lives ofthe LiwJtenarw andthe Ordwareto supt. by prayer, presence on pdgvwnage and tharilable gNing, the Latin Patriarchate of Jerusath and the Cath)lic MMunrtY in the Holy LaThl. The efft prowded by finaTKial supwi is the continued $tere d that catknC community. This indudes support for the schools prov¢ded by the Patrithate. scKds wthh W th Christian aThJ Muslim pupils. Funds raised ty the tieutenafry are US in fvrtherarKe of t 04ectsves arn1 the polie5 applied did not char¥Je during the year. ApplÈotKYts for grants are det ith rm a discretkThry basis a)d e apFdb2bon 1$ (ered c The sujrce of fvnds for the LirtenanCY is contriLwtions made Lry members, aUented by Gift Aid. al aplS are made cKcag(W . one suc) "ng in 2020 to Mgate the effects of lockdown wthin the Latsn Pakn"archate arKI to wstsin SCKial suppjt at that ts'm In 2021, membws of Ihe (hwjer in and Ws Continu ther fir[¥) JF parti¢Jlaty with ttr The principal dorwts.orts durirg Ihe yearEre annual contritrrtrtiCrfL8 of £230.OCK) P020: £230,(Kio) to the Latin Patsiar(Me of Jerusdem and £298.170 {2020." £26,(KIO) ts Latin Patrlarce of JeTusm prLyeds. The LieutenarKy cortÈnued its annual siWt f Bethtehem urUV {£12,(X)01. PikJrimag2s to the Holy LaTrJ £nill. Other donations were £15012020.. £2.456). Fln*nci•l R•vl Unrestricted fvtvjs re1ved during the year thnIed to £2.)0 (2¢Y20: £468,000). Conlrilxjknons from mnberSWere£2l6.(l22o-. £336.(XX)l. The inc(¥nefrK)Fn memiErs 2020 ia(J £108,(KJOforthe appeal members were £17.000 (2020.. £19.(KJO) grtl aid FI$ve £50.CiIO (2020.. £77.(KJO). Other income was £13.(X)012020'. £36,0) restsi¢#ed fund5 have teen thstribjted.
Grantsfrom unrestricted fimdswere £540.00012020: £495.CM))). No restricted fijnds Ere r1Ved(202O.' £nil). Restricted of £25.OCKJ were apFAi&J Kn 2020 ar¥J bala of restri frJThJs is £ri11220. £nill. The UeutaiWs rt ass (all deaSed fm £436.(KKI to £181.0(Kl. Reserves Poll¢y at their thscretion io retan in the st of invethenl the may for the time b.Tha be all or any part ofthe trust prowty for so loThJ as trteeS shal th¥fif. The then Tte&S f(al ttws Statement of ReseFves PoJFcy on 7 April 2CKI3. Vthilst the levd of its sUb8(¥jOi iN>)me 1$ relalJ4Ety secure aTrJ st. the Chity needs to maintain reserve funds stthaent to ujver its ig([VJs agnst any eTtrted rff short-term ffuctuatiorts in the GrarKI Magisterium of trE Or(kr. Currently the fvr¥Js held available by the Trustees ate in excess of £50.OLKI. The Treaswer of the Lieutena wll ensure that a sum of £SO,(KK) is 1denfij tIm"n the hekl and thk8 will be denoted as the Reserve Fund. All ftmds hekl vi exfMs ttfftof Y•ill be of SFeufic deristts by the Tru5tee5 at th"r ral meetings to secjjre their rKcper expen(ure in •xx¥darKe Vith the cfje(ts the and bts TNst The Trustees review trNs Pdicy statent year to ensure that it continues lo reflect tho current rthds of the Lieutenarry. If at any crther time the TreayJer bdieves that a gnffic doparture from or amerKlment tothisstatement is caled ts. )11 reFKKt aCdij1Y totheTrustees aTrJ Seekthrfrmaty re¢Mled deuston. Tnt•os' R•sponslbHIII•s with appli(able law and Unrted KirydomAccc4Jntiro Standards {Unried KIn>M Generally Alpted Accounting Practi). The law wlicable to thtieS in EnglaTrl and Ws requires the Trustee5 to Fware finanaal statements fly eath finarrAal year give a ¥¥J fair iryew of the stste of 8ffair5 of the Liwthenancy as at In weparing finarKial statements. the Trustees are required to.. selecl lte aOUntIng policies and appty them cortsist•'. obserye the methods and in the CWifies SORP., make judgements and estimates that a reasonable and stwhether apFlice starMJards have en folloed. tle to dep¥bm thsclosed arnl explain in the statements: arffl the Lieutenarw wll ¢tinue in operation. anYtir the financial PotiOn ofthe tieutevw arKI enable them lo w6ure tstthefinarvial SlaterntS (x)MY ith the Charithes Act 2011, the ChaFrty {A(xcMJnts aTrJ Reports) Re9ali{ 2(K)8 aThJ the prvrfi¥Aorts of the Trust Deed. Trty are also resp)nsiblefor safegu*ingthe assets ofthe "eUtenar and fortsking reasonabie - 17K JpL-&tr B. M. Ca•Aey Twst
INDEPENOENT EXAMINER'S REpoKf TO THE TRUSTEES OF THE UEUTENANCY OF ENGLAND & WALES OF THE EQUESTRIAN ORDER OF THE HOLY SEPULCHRE OF JERUSALEM FOR THE YEAR ENDED 31 DECEIW¢ 2021 I rep( to the Trustees C my examination oflhe ac0xts IA The Lwtenww EffjlaTha a)d Wates ofthe Equestri Order ofthe Hcty se1thre ofJerusawn forthe w ended 31 2021 whKh we set out on pages 7- 9. RPonSIbIlItIeS and bsl8 af r•wt of the Charilies Act 2011 Ilhe Ac). I rewt in restttt of my examinalicffj of the Tru5Ys fftl statemerts Trd out under 5edion 145 of the 2011 Act. In caIng (Art my examinats.on I have all ts aptsth thrKtiC gNen ty the Chanty Commission UTKler 14515)(b) (rf the 2011 A( Independent Examlnefs slatom Your attenti is drawn to the ft thai the charity has wepaed financi statements in KoJdance Anting and Reportiro by Chattties wewirJ r in vffjth Ihe F[al RepcYb"ThJ Skndard aFWicable in the UK and Republic of IreLand {FRS 102) in Eefer to the A¢x(u)ting and ReFothJ by Chanties". Statement of I iThleTstsnd that this has been dCe in er for finaNial sLitell to provide a tnk and fair view in &(XYda wilh Generalty Awted Accountirg Price effethe fr)r reportirvJ penryjs b&iMing on after 1 Jary 2015. I Iwe ccfnpleted my exanynatitxs. l (x)nffmi that Th) material matters have c4)me to my atlenkn in (x)nne(thn with the examinab.on gI¥V me cause to beiie4e thai fflaterial resp&" 1. aUbg records were not keF4 in resped ofthe Twst as rel1 by sedion 130 oftre 2011 Act or 2. ts fin•)(xal statements do mt accord 1h those reeords: 3. finanual sLemerrts (kn not cCnY with the applicable requirEments )nCeng the form and cx)ntent ofthe accwnts set out in the Charities IAcc4)unts and Re[rts) Regatts 21KJ8 cts th any reryllrement that the act(yJnts gve a true and far vivw th1¢h is not a ffAtter considered as part of examinati¢. be drawn in Ihis rewrt in order to enabfe a proper rStating of the to be weached. Sign1.. Peter S1 FCA For and on khaif of Chartered Accountants Downsview House 141-143 Station Road East C)xted RH8 OQE i* trLL
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 2021 Unrestricted Restricted Designated funds Funds funds Total 2021 Total 2020 Note Income Members, ¢ontTibution$ Donations Legacy adjustrment Legacies other Income tax recoverable Section evenls Interest receivable Miscellaneous income 215,974 17.009 215,974 17,009 335,867 19,237 1101} 31,628 77,082 4.088 500 78 soo 49,507 12.290 27 964 49.507 12,290 27 Total income 296.271 296.271 468,379 Expendlture on chafitable acliviligs Donations Surpluslldeficitl on cloaks and insignia Deficit on Investitures Support for pilgrimages Administrats"on costs Govem8n¢e costs (independent examination} Totsl ¢haritsble expendlture 1540.320 3276 (4,464) {S40,320} (520,4561 3.276 12,0771 (4.4641 12,7291 (8.6901 {11,1971 (1.9001 11,8001 1552,0981 1538,2591 (8.690) (1.900) (552.0981 Net Income and Not movement in funds for the year (255,827 {255,827) 169,8801 Reconciliation of fvnds Total funds brought forward Total funds carried forward 436.353 436,353 180,526 506,233 180.526 436,353
THE UEUTENANCY OF ENGLAND AND WALES OF THE EQUESTRIAN ORDER OF THE HOLY SEPULCHRE OF JERUSALEM BALANCE SHEET AS AT 31 DECEMBER 2021 Unrestricted Restricted Designated funds Funds funds Total 2024 Tolal 2020 Current assets Stccks Prepayments and aecnjed ie Cash at bank- deposil - Current 24,318 24,318 8.264 141,241 25,247 199.070 27,015 8,590 375,667 32,863 141.241 25.247 199,070 444,135 Liabilities Creditors falling due within on8 year Net current assets and net assets 118.$441 180,526 118,5441 180,526 17,7821 436.353 The funds of the charity= Unrestricled funds Restricted funds Designated funds Total chaiity funds 180.526 180.526 436.353 180.S26 180.526 436,353 The financial sts*ements were approved by the Trustees on 17 Sepknber 2(Y22 A.0. M. D. Byme Trustee Trustee
THE UEUTENANCY OF ENGLAND AND WALES OF THE EQUESTRIAN ORDER OF THE HOLY SEPULCHRE OF JERUSALEM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 1 Accounting policies The principal accounting pdicies adortwj. judwients aTxI key sources of e5ts"m&t CA un¢erta¢rty in the preparation of these financial Statnents are as fo4lcAvs. (al Basis of preparation These financial StatentS have been prepared under the historical cost conVent"C and in accordance wth Accounting and Reporting by Chatrties". Slatwnent of Rec(¥nMenC Pr11 aplicable lo ¢h8rittes preparing their accounts in accordance wth the Finanual Retx)rting Standard app[ble in the Unil8J Kirodlym and Republic cl Irdand {FRS 102) Idfethe 1 January 2015}- (Charities SORP IFRS 102)) and the ChantÈes Ad 2011. {b} Fund a¢counting Unrestrict&J funds ate avwle lo sperKJ on a¢bvibes that.further any OF the purposes of the ch8rity. Designoled funds &e unrestricted fyrKts of the cfkqrity which the TrUstS he decided at thw"r diSCTets"on lo set aside to use for a specrfic purpo. Restricted fu1$ are (kxHtions ¥thich the donor has specrfièd are to be solely used for particular area's (( the eulea.S Irk or f(K specific prqe¢ts bwng undertaken by the eutenancy. Icl Stocks Stcth are valued at the lower of cost and realisable value. 2 Expenditure on Charitable activitses Unrestricted Restricted Designated funds funds funds Total 2020 Total 2021 Grand Magi5teryJm Grand Magisterium - Projects Grand Magisterium - Covid appeal Parishes. schools etc duriThJ pikJrimages Bethlehem Unrversity Other 230.000 298.170 230,000 26.000 250.000 298.170 12.1)00 150 12.000 150 12,000 2.456 520.456 540.320 540.320 3 Trustees None of the Trust&s any pern yh them eb¥j arry runeral0n or re1Mr1 Iravelling expenses during the year {2020'. none). 4 Employees There were rKJ emptyees duriry the year (2020: none). 5 Creditors falllng due within one year 2021 2020 Bank overdrafi Accruals and deferred income 10,189 8,355 18.544 4,158 3.624 7.782