DEVON MARK CHARITY ASSOCIATION REPORT of the TRUSTEES
The Trustees of the Devon Mark Charity Association have pleasure in presenting the Report of the Trustees and the Audited Financial Statements of the Funds of the Association for the twelve months ended 31st March 2023.
The Funds of the Association are used to make distributions to applicants for charitable purposes, whether for Masonic Charities or otherwise.
The Association was founded in September 1922, and the governing instruments under which the Association operates comprise a Trust Deed and the Rules made from time to time by the Association’s Management Committee and approved by the Members.
OBJECTIVES:
The object of the Association is to support the Mark Benevolent Fund, the Provincial Grand Master’s Special Fund and any other Charities, especially by the collection and transmission of donations and subscriptions made to these Charities together with such monies as may be derived from time to time by way of tax refunds from Gift Aid.
LEGAL STATUS
:
The Association is a Registered Charity at the Charity Commission number 263861.
| PRINCIPAL OFFICERS : |
|---|
| President - Rt. W. Bro. D.C.Purdie, Provincial Grand Master. |
| Chairman - W.Bro. R.B.Varker, P.G.J.D. |
| Trustees - Rt.W.Bro. P.Hawken, M.B.E., Past Provincial Grand Master |
| Rt.W.Bro. P.J.Balsom, Provincial Grand Master |
| V.W.Bro. W.S.Daw, P.G.J.O. |
| Secretary - W. Bro. P.Howard-Baker, Prov.G.Ch.Std.;P.A.G.D.C. |
| Solicitors – Clark & Weeks, |
| 85/89 Ridgeway, |
| Plympton, |
| Plymouth, Devon, |
| PL7 2AA. |
| Independent Examiners - C.A.Cox - A.C.I.B. |
| 12 Rose Close, Lowman Park, |
| Tiverton, |
| Devon , EX16 6TF |
| P.C.Sanders, - A.C.I.B. |
| 3 Lower Cross Road, Belmont, |
| Bickington, Barnstaple, |
| Devon, EX31 2LE |
| Bankers - C.A.F. Bank Plc, |
| 25 Kings Hill Avenue, |
| Kings Hill, |
| West Malling, Kent, |
| ME19 4JQ. |
The constitution of the Committee of Management is stated in Rule 7 of the Rules to the Association.
ACCOUNTING RESPONSIBILITIES OF THE MANAGEMENT COMMITTEE :
The Committee is required to prepare financial Accounts for each year that give a true and fair view of the state of the Associations finances at the end of each year.
In preparing these Financial Statements the Trustees are required to select suitable accounting policies and apply them consistently, to make judgements that are reasonable and prudent, and to ensure that applicable accounting standards have been followed.
The Trustees are responsible for keeping proper accounting records which can disclose the financial position of the Association at any time, is responsible for the safeguarding of the Assets of the Association, and for taking reasonable steps for the prevention and detection of irregularities in its affairs.
The funds of the Association are to be invested in accordance with the Provisions of the Trustees Investments Act 1961. Any surplus which may arise on the sale, realisation or maturity of any non-earmarked investment shall be allocated to the Funds of the Association.
The Trustees are responsible for the trust property consisting of the investments and securities,
As far as the Accounts for the twelve months ended 31[st] March 2023 are concerned, the Committee reports as follows :-
The Fund:
The income of the Fund amounted to £49,657 this consists of donations from individual members and Lodges of the Province and for those individual members under the Gift Aid Scheme includes the Income Tax Reclaimed and the collection at Provincial Grand Lodge.
The Bank interest received of £579, there was no investment interest.
From which Grants were made of £4,794 to local Non-Masonic Charities and the Management Costs for the Association amounting to £247 were paid. Under the Rules required by the Charity Commissioners the Accounts this created an Account Deficit of £23,501.
. This is added to the Accumulated Balance of the Fund, which now stands at £105,545 of which the restricted fund now stands at £16,884.
Public Benefit:
The Trustees believe that the objectives of the charity provide an identifiable public benefit and during this year these objectives have been achieved by grants made to Masonic and Non-Masonic beneficiaries .
Other Matters:
The Secretary of the Association gave a Report on the activities of the Association to the Annual Meeting of Devonshire Mark Provincial Grand Lodge. The thanks of the Association are due to the Secretary, W. Bro. P. Howard-Baker and to his assistant V. W. Bro. J. M. Daniels, for their valuable work during the last year.
The Committee acknowledges with thanks the generosity of the Brethren and the continued support given by all Mark and Royal Ark Mariner Lodges. Thanks are again due to Charity Stewards and Almoners for their loyal service to the Association.
Signed on behalf of the Association
P. Hawken – Trustee
Devon Mark Charity Association
Profit & Loss Account for the
Year Ended 31st March 2023
| Generated Funds Lodge Donations Members Donations Members Regular Donation Collections @ PGL 150 Club 2022 Project Ukraine Sale of Ties/Tokens Scrappage Scheme Income Tax Refund Investment Income CAF Bank Interest Total Income Charitable Activities Non Masonic Donations (Project) Craft Festival Donation MBF - Collars MBF - Festivals Non Masonic Donations Administration Costs Insurance Bank Charges Secretarial Expenses Total Outgoings Net Income from Resources Transfers between Funds Unrealised Gains/(Losses) Realised Gains Net Movement in Funds |
2023 Restricted Unrestricted 23,344 7,136 2,876 1,033 6,995 1,490 2,150 355 1,022 3,256 1,49048,167 579 -579 1,490 48,746 27,526 16,170 9,925 15,075 4,794 27,52645,964 168 79 - 247 - 27,526 46,211 (26,036) 2,535 - (26,036) 2,535 |
2022 Restricted Unrestricted 11,553 8,341 2,941 392 10,950 13,543 1,095 320 638 2,244 |
|---|---|---|
| 13,543 38,473 | ||
| 19 | ||
| - 19 | ||
| 13,543 38,492 15,872 11,740 13,460 1,749 |
||
| 15,872 26,949 | ||
| 168 102 75 |
||
| -344 | ||
| 15,872 27,294 (2,329) 11,198 - |
||
| (2,329) 11,198 |
| Funds B/fwd Net Movement in Funds Funds C/fwd |
42,920 86,086 (26,036) 2,535 16,88488,621 |
45,249 74,888 (2,329) 11,198 |
|---|---|---|
| 42,920 86,086 |
Devon Mark Charity Association
Balance Sheet as at 31st March 2023
| Fixed Assets None Investments C/fwd Current Assets HMIT 150 Club CAF Gold CAF Cash Lloyds Cash @ Bank C/fwd Total Assets Represented by Cash @ Bank B/fwd Net Income from Resources |
2023 - - 3,140 6,995 91,063 100 4,207 105,505 105,505 129,006 - 23,501 105,505 |
2022 - |
|---|---|---|
| - | ||
| 4,354 - 123,222 100 1,331 |
||
| 129,006 | ||
| 129,006 | ||
| 120,137 8,869 |
||
| 129,006 |
Auditors C.A. Cox - A.C.I.B. Chairman R.B.Varker - P.G.J.D. P.C.Sanders - A.C.I.B. Secretary P.Howard-Baker - Prov.G.Ch.Std
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE DEVON MARK CHARITY ASSOCIATION
We report on the accounts of the Trust for the twelve months ended 31st March 2023 which are s on Pages 1 and 2.
Respective responsibilities of the trustees & examiner
As the charity's trustees you are responsible for the preparation of the accounts; you consider tha the audit requirements of Section 43(2) of the Charities Act 1993 (The Act) does not apply.
It is my responsibility to state, on the basis of procedures in the General Directions given by the C Commissioners under Section 43(7)(b) of the Act, whether particular matters have come to my at
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the account records kept by the Charity and comparison of the accounts presented with those records. It also includes consideration of any un items and disclosures in the accounts, and seeking explanations from you as trustees concerning matters. The procedures undertaken do not provide all the evidence that would be required in an and consequently I do not express an audit opinion on the view given by the accounts.
Independent Examiner's Statement
In connection with my examination no matter has come to my attention:-
-
which gives me reasonable cause to believe that in any material respect the requirements
-
(a) to keep accounting records in accordance with Section 41 of the Act: and
-
(b) to prepare Accounts which accord with the accounting records and to comply with the accounting requirements of the Act.
have not been met; or
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding accounts to be reached.
-
C.Cox. - A.C.I.B. 19th June 2023
-
P.C.Sanders - A.C.I.B.
set out
at the
Charity ttention.
d a nusual such n audit,
of the
Devon Mark Charity Association
Profit & Loss Account for the
Year Ended 31st March 2021
| Generated Funds Lodge Donations Members Donations Members Regular Donation Collections @ PGL 150 Club 2022 Project Sale of Ties/Tokens Scrappage Scheme Income Tax Refund Investment Income CAF Bank Interest Total Income Charitable Activities Non Masonic Donations (Project) MBF - Collars MBF - Festivals Non Masonic Donations Administration Costs Insurance Bank Charges Secretarial Expenses Total Outgoings Net Income from Resources Transfers between Funds Unrealised Gains/(Losses) Realised Gains Net Movement in Funds Funds B/fwd Net Movement in Funds |
2021 Restricted Unrestricted 1,901 8,224 2,391 - 9,000 14,530 29 833 2,342 14,53024,720 57 -57 14,530 24,777 7,299 42,901 2,910 - 53,110 168 69 - 237 - 53,347 14,530 (28,570) - - 14,530 (28,570) 30,719 103,458 14,530 - 28,570 |
20 Restricted 34,397 50 |
|---|---|---|
| 34,447 | ||
| - | ||
| 34,447 50,905 |
||
| 50,905 | ||
| - | ||
| 50,905 - 16,458 806 |
||
| (15,652) | ||
| 46,371 - 15,652 |
Funds C/fwd
45,249 74,888
30,719
C/Fwd Brethren 231,868.49 Lodge 132,344.48 Others 47,489.88 411,702.85 B/Fwd Brethren 316,309.00 Lodge 87,912.33 Others 2,763.87 406,985.20 Movement Brethren - 84,440.51 10,136.00 - 94,576.51 Lodge 44,432.15 44,824.00 - 391.85 Others 44,726.01 - 50,254.00 94,980.01 4,717.65 4,706.00 11.65 C/Fwd Banks 134,177.00 B/Fwd Banks 129,446.00 4,731.00
Devon Mark Charity Association Balance Sheet as at 31st March 2021
| Fixed Assets Investments B/fwd Realised Gains/(Losses) Unrealised Gains/(Losses) Less Investmenst Sold Investments C/fwd Current Assets HMIT Cash @ Bank B/fwd Net Income from Resources Add Sale of Investments Cash @ Bank C/fwd Total Assets |
2021 - - - - |
|---|---|
| - | |
| 134,177 - 14,040 - |
|
| 120,137 | |
| 120,137 |
| HMIT CAF Gold CAF Cash Lloyds Auditors C.A. Cox - A.C.I.B. P.C.Sanders - A.C.I.B. |
2,110 115,789 100 2,138 120,137 Chairman R.B.Varker - P.G Secretary P.Howard-Baker |
|---|---|
20
----- Start of picture text -----
Unrestricted Brethren Lodges Others
13,156 1901
6,294 8224
2,441 2391
1,199 0 0
5,000 6175 633 2167
15130
- 370 29
2,505 833
1,744 2205
31,969 18,995 17,664 3,029
179 57
179 - - 57
32,148 18,995 17,664 3,086
10,081 7499
42701
650 2910
10,731 7,499 42,701 2,910
168 168
60 69
228 - - 237
10,959 7,499 42,701 3,147
21,189 11,496 - 25,037 - 61 - 13,602
(806)
- -548 548
-
20,383 10,948 (24,489) (61)
83,075
20,383
----- End of picture text -----
103,458
| - | 548 | 548 | ||||
|---|---|---|---|---|---|---|
| 6,294 | - | 50,905 | ||||
| 2,441 | - | 370 | ||||
| 2,505 | ||||||
| - | 650 | |||||
| - | 228 | |||||
| 179 | ||||||
| 804 | 395 | |||||
| 402 | 3,218 | |||||
| 5,677 | 478 | - | 1,180 | |||
| **-6326 ** | - | 3,755 | ||||
| 1,794 | 13,156 | |||||
| 30,787 | ||||||
| 10,538 | 44,432 | - | **50,254 ** | 4716 | ||
| 10 | - | 25 | ||||
| Addition | Error | 150 | Unknown |
2020 - - - - -
129,446 4,731 - 134,177 134,177
1,663 131,206 100 1,208 134,177
G.J.D.
r - Prov.G.Ch.Std
3,500.00 1,000.00 2,400.00 - 10,000.00 500.00 17,400 180.00 180 17,580 15,000.00 7,800.00 52,200.00 750.00 75,750
170.00 60.00 230 75,980 - 58,400
(58,400)
129,446.00 - 58,400
71,046
Devon Mark Charity Association
Balance Sheet as at 31st March 2021
| Fixed Assets Investments B/fwd Realised Gains/(Losses) Unrealised Gains/(Losses) Less Investmenst Sold Investments C/fwd Current Assets HMIT Cash @ Bank B/fwd Net Income from Resources Add Sale of Investments Cash @ Bank C/fwd Total Assets HMIT CAF Gold CAF Cash Lloyds |
2021 - - - - - 134,177 #REF! - #REF! #REF! 2,110 115,789 100 2,138 120,137 |
2020 - - - - |
|---|---|---|
| - | ||
| 129,446 #REF! - |
||
| #REF! | ||
| #REF! | ||
| 1,663 131,206 100 1,208 |
||
| 134,177 |
Auditors C.A. Cox - A.C.I.B. Chairman R.B.Varker - P.G.J.D. P.C.Sanders - A.C.I.B. Secretary P.Howard-Baker - Prov.G.Ch.Std
DEVON MARK CHARITY ASSOCIATION
ACCOUNTS FOR THE TWELVE MONTHS
TO 31st MARCH 2023
Registered Charity No. 263861