REGISTERED CHARITY NUMBER: 262033
THE LIEUTENANCY OF ENGLAND AND WALES OF THE EQUESTRIAN ORDER OF THE HOLY SEPULCHRE OF JERUSALEM
REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
THE LIEUTENANCY OF ENGLAND AND WALES OF THE EQUESTRIAN ORDER OF THE HOLY SEPULCHRE OF JERUSALEM
CONTENTS FOR THE YEAR ENDED 31 DECEMBER 2024
| Page | |
|---|---|
| Charity information | 1 |
| Report of the Trustees | 2 |
| Independent Examiner's Report | 7 |
| Statement of Financial Activities | 8 |
| Balance Sheet | 9 |
| Notes to the Financial Statements | 10 - 14 |
THE LIEUTENANCY OF ENGLAND AND WALES OF THE EQUESTRIAN ORDER OF THE HOLY SEPULCHRE OF JERUSALEM
CHARITY INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2024
TRUSTEES: J. J. McNally B. M. Cawley P. O’Leary S.C. Covey G. M. Craig-Waller Dr S. Moganasundram CHARITY OFFICES: Gusbourne House Appledore Kent TN26 2BS REGISTERED CHARITY NUMBER: 262033 in England and Wales BANKERS: The Royal Bank of Scotland plc INDEPENDENT EXAMINER: Martyn Smith BA(Hons) FCA Fawcetts LLP Windover House St Ann Street Salisbury Wiltshire SP1 2DR
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THE LIEUTENANCY OF ENGLAND AND WALES OF THE EQUESTRIAN ORDER OF THE HOLY SEPULCHRE OF JERUSALEM
TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees present their report and the financial statements for the year ended 31 December 2024.
1 Reference and Administrative Information
The registered name of the charity is The Lieutenancy of England and Wales of the Equestrian Order of the Holy Sepulchre of Jerusalem, which has also been known as The Knights of the Holy Sepulchre.
The Charity is registered (number 262033) under the Charities Act 2011 with the Charity Commission for England and Wales. During this period the address at which the Charity could be contacted was 14 Lawton Road, Rainhill, Prescot, Merseyside, L35 0PP. The facility to contact the Charity through a website is available.
The Trustees who served during the year and up to the date of this report were:
M. D. Byrne Resigned 21 June 2025. J. J. McNally Dr S Moganasundram Appointed 21 June 2025 B. M. Cawley G.M. Craig Waller Appointed 21 June 2025 P. O’Leary Appointed 31 March 2024 S.C. Covey Appointed 31 March 2024
Bankers:
The Royal Bank of Scotland plc.
Independent Examiner:
Martyn Smith BA(Hons) FCA Fawcetts LLP Windover House St Ann Street Salisbury Wiltshire SP1 2DR
2 Structure, Governance and Management
The Equestrian Order of the Holy Sepulchre of Jerusalem is an International Order (‘The Order’) constituted in Canon Law with its legal seat in the Vatican City State. The International Order is directed by a Cardinal Grand Master, a Governor-General and its Grand Magisterium. Within England and Wales there is a Lieutenancy comprised of members of The Order.
The Order operates for strictly religious and charitable purposes. It is not political.
This Charitable Trust is governed by a trust deed dated 1 December 1970, last updated on 3 October 2023, which stipulates that the trust property is to be applied for exclusively charitable purposes (as defined in English Law).
There is no conflict between the Constitution (promulgated by the Pope), the Regulations of the Order (promulgated by the Cardinal Grand Master) and the requirements of English Law pertaining to the administration of the Charity.
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THE LIEUTENANCY OF ENGLAND AND WALES OF THE EQUESTRIAN ORDER OF THE HOLY SEPULCHRE OF JERUSALEM
TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
Appointment of Trustees
By convention, certain trustees are appointed ex officio . (The principal officers of the Lieutenancy – Lieutenant, Chancellor, Treasurer and Secretary).
The appointment and tenure of the principal officers is established by the Constitution of the Order and Regulations.
Each appointment is made for a period of four years with the possibility of a single renewal for a further term.
In 2024, the Trustees determined to appoint two further Trustees from members of the Order.
The Trustees meet as necessary but at least once (in person) each year.
The Trustees recognise their responsibility to manage the risks facing the Lieutenancy. They have considered the major risks to which the Charity is exposed and remain satisfied that systems or procedures are in place to manage those risks dynamically.
The Charity does not have employees. Its overheads are low with many of its expenses being covered by the generosity of its members of the Order.
Safeguarding: The Trustees are committed to fostering and maintaining both systems and a culture of safeguarding. Trustee meetings reviewed both policy and practice in this regard regularly.
Pilgrimage: Undertaking pilgrimage was not possible during this time.
The Register of Trustees’ Interests was maintained with no instance of conflict arising.
Appropriate insurance cover is maintained.
3 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 Charity 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 which accept both Christian and Muslim pupils.
The Grand Magisterium of the Order (the ‘GM’) is the predominant means through which members of The Order’s donations are deployed in support of its charitable purposes. The Charity entered into an agreement with the GM in 2023 concerning the level of support the Charity will provide to it. (It entered into an additional agreement concerning the provision of supported places for students at Bethlehem University at about the same time).
The GM has established bodies and procedures to engage in the assessments of projects and strategic planning.
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THE LIEUTENANCY OF ENGLAND AND WALES OF THE EQUESTRIAN ORDER OF THE HOLY SEPULCHRE OF JERUSALEM
TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
Applications for grants may be made and are dealt with on a discretionary basis when each application is considered on its merits. Grants are made in accordance with the objects of the Charity.
Funding: the principal source of funds to the Charity is contributions made by members of the Order, augmented by Gift Aid. Special appeals are made occasionally.
Since the bulk of the Charity’s income comes from the members of The Order there is little risk of a significant loss of income. In this context, the Trustees were anxious to encourage donation at a level to keep pace within inflation.
The Cambridge Nazareth Trust (Charity 289084). In 2024 the Trustees were invited to consider the merger of the charity with The Cambridge Nazareth Trust, (CNT) - a charity which would otherwise close. The Trustees noted that for a substantial time past there has been a significant communality between the two charities owing to a common interest in supporting by charitable means the provision of education within the Latin Patriarchate’s Schools. The Trustees were also aware that some CNT donors would wish to continue to be able to support its objectives.
The Trustees determined that subject to the approval of the Charity Commission and resolution of any necessary technical adjustments they would be prepared to accept merger and would receive donations from CNT donors present and future with such funds to be for use in line with CNT’s purposes.
4 Achievements and Performance
The Charity relies on donations and contributions.
The results for the year and financial position of the charity are shown in the attached financial statements.
In 2024, £351K was received through donations, legacies and contributions (of which £11.2K were designated funds relating to the Aid23 appeal). Additional funds were raised through events held by Sections and a ‘Jerusalem Ball’ (£236K). The Gift Aid Scheme was a valuable source of income.
There was a diminution in overall income because of a decreased sum resulting from legacies.
The cost of events has increased significantly as set out. Administrative costs decreased within the year.
The Trustees were pleased to be able to send £418K to the Grand Magisterium, by way of general unrestricted contribution. Further expenditure included £7K to the Latin Patriarchate and Projects in Jordan. The Charity also assisted in educational fees for a Palestinian Student at Liverpool Hope University- undertaking a course of study which will be of benefit (particularly to children) on their return.
5 Financial Review
Total income increased £76,412 (14.6%) compared to last year. This is despite a fall of £47,852 in donations, legacies and contributions. After deduction of costs the Jerusalem Ball generated net income of £40, 844 in 2024. The Ball is held approximately every 2 years, therefore there was no income in 2023. Additional income came from investitures and Section events.
Total costs increased by £106k compared to 2023 as a result of the increased activities and events during the year.
Governance costs are lower compared to the prior year as there were significant legal costs incurred in 2023.
Overall net expenditure was £53k. The funds carried forward being £154k.
The cash position at the end of the year was £120,493 (2023: £136,585). £16,590 (2023: £16,367) relates to section bank accounts.
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THE LIEUTENANCY OF ENGLAND AND WALES OF THE EQUESTRIAN ORDER OF THE HOLY SEPULCHRE OF JERUSALEM
TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
6 Reserves Policy
The Trust Deed dated 1 December 1970 governing the Charity 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". The Trustees formally adopted this Statement of Reserves Policy on 7 April 2003.
Whilst the normal level of its 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 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.
This sum will be identified within the balances held as a designated reserve fund.
The Trustees review this Policy Statement each year to ensure that it continues to reflect the current needs of the Charity.
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 a formally recorded decision.
7 Public Benefit
The Trustees have given due regard to the Charity Commission's guidance [PB3] on reporting public benefit when planning the charities activities.
The Order has at its heart an individual commitment to personal spiritual development (and the development of religion) with the collective endeavour of supporting the Church and Christian people across the Latin Patriarchate of Jerusalem - which includes Cyprus, Jordan and the Holy Land.
The assistance given each year by the Order internationally is in excess of 10 million Euros. These funds are deployed in support of provision of Education, Social Care, and the institutions of the Patriarchate.
8 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 Charity 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:
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Select suitable accounting policies and apply them consistently
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observe the methods and principles in the Charities SORP
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make judgements and estimates that are reasonable and prudent
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state whether applicable accounting standards have been followed, subject to any departures disclosed and explained in the financial statements, and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Lieutenancy will continue in operation.
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THE LIEUTENANCY OF ENGLAND AND WALES OF THE EQUESTRIAN ORDER OF THE HOL V SEPULCHRE OF JERUSALEM
TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
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 2008 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 on beha lf of the board ofTrustees on 13 October 2025.
J. J. McNally
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INDEPENDENT EXAMINERS' REPORT TO THE MEMBERS OF
THE LIEUTENANCY OF ENGLAND AND WALES OF THE EQUESTRIAN ORDER OF THE HOLY SEPULCHRE OF JERUSALEM
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2024 which are set out on pages 8 to 14.
Responsibilities and basis of report
As the charity’s trustees 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 charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
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:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of 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.
Martyn Smith BA(Hons) FCA Fawcetts LLP Windover House St Ann Street Salisbury Wiltshire SP1 2DR
Date: 30 October 2025
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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 2024
| Note INCOME AND ENDOWMENTS: Donations, legacies and contributions 2 Charitable activities 3 Interest receivable Total income and endowments EXPENDITURE ON: Raising funds 4 Charitable activities 5 Total expenditure SURPLUS/(DEFICIT) for the year RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted 2024 Designated Restricted Total £ £ £ £ 339,867 11,193 - 351,060 236,444 - - 236,444 3,155 - - 3,155 579,465 11,193 - 590,658 97,547 - - 97,547 545,752 - - 545,752 643,299 - - 643,299 (63,834) 11,193 - (52,641) 207,125 - - 207,125 143,291 11,193 - 154,484 |
2023 Total £ 398,912 111,702 3,631 |
|---|---|---|
| 514,246 | ||
| 48,152 489,209 |
||
| 537,361 | ||
| (23,115) 230,240 |
||
| 207,125 |
All income and expenditure derive from continuing activities.
The statement of financial activities includes all gains and losses recognised during the year.
The notes form part of these financial statements
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THE LIEUTENANCY OF ENGLAND AND WALES OF THE EQUESTRIAN ORDER OF THE HOLY SEPULCHRE OF JERUSALEM
BALANCE SHEET FOR THE YEAR ENDED 31 DECEMBER 2024
| CURRENT ASSETS Note Stocks Debtors 9 Cash at bank - Deposit - Current CREDITORS Amounts failing due within one year 10 Net current assets NET ASSETS FUNDS Unrestricted 11 Designated 11 Restricted 11 |
2024 Total £ 18,843 25,015 101,353 19,140 164,351 9,867 154,484 154,484 143,291 11,193 - 154,484 |
2023 |
|---|---|---|
| Total £ 15,762 75,574 103,709 32,876 |
||
| 227,921 20,796 |
||
| 207,125 | ||
| 207,125 | ||
| 207,125 - - |
||
| 207,125 |
The financial statements were approved and authorised for issue by the Board of Trustees on 13 October 2025 and were signed on its behalf by:
John McNally
Trustee
The notes form part of these financial statements
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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 2024
1. Accounting policies
1.1 General information and basis of preparation
The financial statements have been prepared 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice.
The charity constitutes a public benefit entity as defined by FRS 102.
The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
1.2 Funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
1.3 Income
All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.
Income includes that earned from events and activities to raise funds. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.
1.4 Expenditure
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.
1.5 Taxation
The charity is exempt from tax on its charitable activities.
1.6 Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.
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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 2024
2. Donations, Legacies and Contributions
| Members' contributions Donations Legacies Gift Aid recoverable |
2024 Unrestricted Designated Restricted Total £ £ £ £ 223,246 - - 223,246 51,992 11,193 - 63,185 9,684 - - 9,684 54,945 - - 54,945 339,867 11,193 - 351,060 |
2023 Total £ 235,462 60,847 51,229 51,374 |
|---|---|---|
| 398,912 |
3. Income from Charitable Activities
| Jerusalem Ball Section events Investitures Miscellaneous income |
2024 Unrestricted Designated Restricted Total £ £ £ £ 75,425 - - 75,425 76,930 - - 76,930 83,830 - - 83,830 258 - - 258 236,444 - - 236,444 |
2023 Total £ - 61,724 49,967 11 |
|---|---|---|
| 111,702 |
4. Raising Funds
| Jerusalem Ball Section events Expenditure on Charitable Activities Donations 8 Investitures Support for pilgrimages Administration costs Governance costs - Legal expenses Governance costs - Accountancy Governance costs - Independent examination |
2024 Unrestricted Designated Restricted Total £ £ £ £ 34,581 - - 34,581 62,967 - - 62,967 97,547 - - 97,547 2024 Unrestricted Designated Restricted Total £ £ £ £ 429,300 - - 429,300 102,879 - - 102,879 - - - - 8,482 - - 8,482 711 - - 711 2,580 - - 2,580 1,800 - - 1,800 545,752 - - 545,752 |
2023 Total £ - 48,152 |
|---|---|---|
| 48,152 | ||
| 2023 Total £ 411,072 47,719 6,640 11,578 10,200 - 2,000 |
||
| 489,209 |
5. Expenditure on Charitable Activities
6. Trustees
None of the trustees (or any persons connected with them) neither received nor waived any remuneration during the year and none of them were reimbursed any expenses (2023: None).
7. Employees
There were no employees during the year (2023: None) and, consequently, there were no staff costs for the current or the prior year.
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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 2024
| 8. Donations during the period were: Grand Magisterium Latin Patriarchate of Jerusalem Habibi - Associazione di Promozione Sociale Liverpool Hope University Collegiate Church of St Mary's |
2024 £ 418,800 5,000 2,000 3,000 500 |
|---|---|
| 429,300 |
9. Debtors: Amounts falling due within 1 year
| 2024 £ Trade debtors 3,092 Gift Aid recoverable 3,371 Prepayments and accrued income 18,552 Other debtors - 25,015 10. Creditors: Amounts falling due within 1 year 2024 £ Trade creditors 1,347 Bank overdraft - Accruals and deferred income 6,864 Other creditors 1,656 9,867 11. Statement of funds Transfers Opening Incoming Outgoing between balance 01/01/2024 £ Resources £ Resources £ funds Unrestricted funds: General fund 207,125 579,465 (643,299) - Designated funds - 11,193 - - 207,125 590,658 (643,299) - Restricted funds: Restricted funds - - - - - - - - TOTAL FUNDS 207,125 590,658 (643,299) - |
2023 £ 3,542 51,374 18,808 1,850 |
|---|---|
| 75,574 | |
| 2023 £ 16,148 578 3,190 880 |
|
| 20,796 | |
| Closing balance 31/12/2024 £ 143,291 11,193 |
|
| Restricted funds: Restricted funds TOTAL FUNDS |
154,484 - |
| - | |
| 154,484 |
There were no restricted funds in the current or the prior year.
Funds were designated for the purposes of the AID23 appeal.
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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 2024
12. Comparative statement of funds
| Opening Incoming Outgoing Transfers |
Closing | |
|---|---|---|
| Unrestricted funds: General fund Designated funds Restricted funds: Restricted funds |
balance resources resources between funds 01/01/2023 £ £ £ 230,240 490,081 (513,196) - - 24,165 (24,165) - 230,240 514,246 (537,361) - - - - - |
balance 31/12/2023 £ 207,125 - 207,125 - |
| TOTAL FUNDS | - - - - 230,240 514,246 (537,361) - |
- 207,125 |
13. Related party transactions
There were no related party transactions during the year (2023: £nil).
14. Prior year restatement
The prior year SOFA has been restated to gross up income and expenditure that had been incorrectly netted off.
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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 2024
15. Comparative Balances for the Statement of Financial Activities
| INCOME: Donations, legacies and contributions Charitable activities Interest receivable Total income EXPENDITURE ON: Raising funds Charitable activities Total expenditure NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted Designated Restricted £ £ £ 374,747 24,165 - 111,702 - - 3,631 - - 490,081 24,165 - 48,152 - - 465,044 24,165 - 513,196 24,165 - (23,115) 230,240 - - - - 207,125 - - |
2023 Total £ 398,912 111,702 3,631 |
|---|---|---|
| 514,246 | ||
| 48,152 489,209 |
||
| 537,361 | ||
| (23,115) 230,240 |
||
| 207,125 |
All income and expenditure derive from continuing activities.
The statement of financial activities includes all gains and losses recognised during the year.
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