Charity 140 278761 The Oxfordshire Masonic Charfty Trustees Report and finanaal Statements For the year ended 30th June 2025 The Oxfordshlre Masonlc Charlty Contents Legal arml athiinistrative Informati Tnjstees report Indep¥￿￿* examiners report statantht offinarKial ath￿t￿5 lance *leet M)tes to the finanoal ststtsneT 7-11 The Oxfordshlre Masonic Charfty Legal and administrative inforn)ation APHill A H Bark)w A M Keech R J Bameit T N Gn"er Charfty Registered Humber 278761 Pjlnclpal Address 8 King Ed￿rd Street Oxford OXI 4HL Independent Examlner J M Russdl FfA J￿t Aut*"t & Assuran￿ Ltd 37 Marf(et Square Wkney OX28 6RE Bank•rs Barckiys Bank Ftc 54 Commarket Street OXI 3H8 Solicltors g)ratt Endkott 52154 The &een Banlxjry Oxon OX16 9AB p￿e1 The Oxfordshlre Masonlc Charlty Trnsteu Report Vor the Y￿r￿ded 3Lth ￿rte 2025 The knJstee5 presert tsr report along wth tr* 1kn6r￿al statements of the tharity fu the year ended 30th kne 2D25. Tre flnandal statements have been tryared in xcordènce the acceunvng pdcÈs Set out In I to the aLrwrts and cO￿V the tharivs tr￿ deed, the O)èrSties Act 2011 aTh1 the Statement of RecomrEnded pra￿￿,￿￿)￿￿tSng and Rep(*￿ng by Charlite5' ISORP 2005). Objects ofthe tharfty The rt￿d Is a wistered thartty No.278761 e5tal￿￿hed under a trust deed cfi 3rd Octrthr 1979, as a￿￿nded cn 215t January 1999 3nd 5th IktDber 2011. The obj.ects ofts charity are the relief of PLV and dtstressed Br(ther Masons or the(r dtstrtssed widow5 and chlllren, to or ￿efit of such MasonK Char￿e5 or other cP4ryrltsbk in￿t￿￿￿Ks, srxithes cblerts as the Provknoal Grand Lfyjge shal In ttnsti￿ted meung frorn time to time advlse. The trustee5 have Pa￿ due regard to widElines Iwed by the ￿arity Cun[rts￿0n In d￿dIng what charfty Shou￿ Include. Trn$t￿ ènd admlnistratlon Under the tuks of thÈ tharity the trJ5tees are the pr￿nn0a1 Grond TreayJrer, The Prov5nc&?I f￿aTra retary, and ProvI￿al Grand Charfty Stewards fvr Crdft and Charrter. Tr wules were amerxl& tr) enable the tru5teesto aFpdnt Ot1￿ Maxffjs th rel￿ant sklls and are currenty being furth￿ r￿ved. The Trustees hdd office durlng the y&)r WEre.' A H Bartow A P HS11 (resigned 29 Septthjer 20251 R G HamF&Nre (r￿9The￿ 10 April 20251 S P Quant {resigned 10 Aprfl 20251 M D Mams Iresgnej l Ortober 2025) B Wegerhoff IrtsbJn*J 11 August 20241 A M Keech T N Gr￿T {app)Inted 18 ALHJU5t 20251 R J Bamdt (appdnt& 18 August 20251 The rrrin(iFkg1 address of the ch￿ty Is 8 Edward Street OXI 4HL The ￿￿rk of the tharity Is carr*d out on an ent1￿1¥ vduntsry basi& rvj paynwt bwrvj made to any tru#ee c CfAnmltt& member. Revlew rAArtl¥ltles The Fund deAves Its Intome donthns sJb5cribed Iy MaSrkn￿ Lodge$ makin9 UP the pr￿n￿ of Oxford5hire, private dMatSorLS and legaoes tL%Jethw wEth Inve5rmEnt iKome from ts propwty Invests 5h¥e pcrtfolh) and bank depDsit5. The Cornmthe meets at ￿05t On￿ a year to ar4)eals for asystance recew from Masonic d￿r￿e5 d other Charitable Instltutlm5 tsking into accoLnt the Charty ￿mM￿lOn$ guldantr ¢x) public tthefit. For a number years It has asslsted bvith a wles of lunthes hek1 thrwghout the PrO￿r￿ to provlde c(ynfort and 5UPPOrt to wldows arK1 di51ressed Lxethren: arouThJ 3tK) IndI￿￿JaI5 attended in the year. Apart frcrfn sjch lunches, the (tst of whlth L$ 5hDwn in the attached fironaal staknentsi grnnts made durlng thÈ year amounted to £37,879 (2024 E51,672). The tharty 5UPWrts %ck and dlsthntsged thildren vla ts PantwniryE ProieLI, ¥￿th 600 d)1￿￿￿ and th*r (2￿r$ ttendlng. In considerirvj what grants mlght ￿ made the c(¥nmittee tskes (sre to en￿re that contritrLffjons ¥e made from av*èbk re￿r￿. No commitmert15 have been m￿e for future expenditure even thowh further 8(X4uisknC￿ cl Ve5trnent prwetty i8 under ¢mwderai> The tFustees t(￿Ider that there are no rfOt¥kl urKertatrrtles aboLt the thrws ablmty to ttfitinue as & gtyng ccncem for the next 12 months. The brought fDrward reserves wwe £1￿96?98. Th? carfed frywar4 reseNes are £2,308,052. Tr net gJrr4us for tt yew É411,75512024 £B6,316}. Pèje 2 The Oxfordshire Masonlc Charity Trustees Report (contlnued) For the year ended 30th June 2025 Reserves Pollty It the of the tru*ees to funds. The tru*es have r￿eWed tlr resetves of the tharity aTrJ this revRw encompassed the natuie of the inccthe and expendlture streams, the need to match varfable kncome with commltments and the natyjre of re5uve5. The trustets consider t￿lt the current levd of f re$￿e5 wFNch amount to £2,308,053 IS gJrriLient lo enaNe the charity to rneet its charftatrAe objectives 11 th¥efore continue with the polty of distrknuting incoming reS￿rCeS by way of grants. A separate fvnd has been created for the Pantomlme proirft to track Inc￿ne and eX￿dIture. Risk Fxtors The trustees have assessed Major risks to thlth the tnjst wlll te extThd are satlslted trat systems are Sn plKe to rnitigate these rfsks. Future Wans The tsustees Interbj to conur￿ Ma￿ng aPFfoprlats grants In aCCorda￿e with the obJert5 of the tharfty. Trustees rnsponsibillty for the acc•unts The tnjstees are ￿$pr￿￿tIe ts preparfng the Trustees, Report and the accounts in acctrdance wth appncatAe law and Unlted Kingdom Accounthg Standards (Unf(ed Kingdom Generally Accepted Accepted PracfjTrl. The law applkable to ch4rTtles In Ewland and Wales requires the trL￿5 to prepare acrounts for each financial year whKh glve a tnje and fair the stste of affalrs of the tharldes and of the Incornlng resources and appIlcatyc￿ of res(rfJrw of the charites for that year. In preparlng these accounts, th• trustees are requlred to: 5el8Ct suttable at￿nting pdiaes and then ￿P￿Y th8rn ¢onsSstently . observe th8 methods and Prin￿FIe5 in the Charits"es SORP make ILtdgernenis and estitnatES that are reasonable and prudent state whether appkncabk accounting standards have been folknved. Subject to any material dep8rture$ discJD5ed and explained in thts accounts. . prepare the ￿￿Ounts on the g(Nng concem bas15 un18SS It is inapprwat8 to presume Ihat thB chaiity will continue in (yeration The I1￿ are responsIb￿ for keeplng proper aco)untlng record5 that dtsd¢)se reasonab￿ acojracy at any tyme the financial tosltlon of the charity enable them to ensure that the accounts comF4y wlth the lJ)aribes Art 2011, the Charity IALrounts and Repyts) R8JuLitions and the prOv￿1c4)S of the trust deed. They a￿ alg) resF#ytslble for safeguardSng the a￿ts of the tharity and hence for taking reasonthe steF6 for the prevemdon and detecti￿ of fraud and Irregularities. A M Keech Ckn behalf of the trustees. Date: 27 CttoL*r 2025 Pdgè 3 The Oxfordshiro Mason1¢ Charfty Independenl Ex8mlnorf8 Report to Ihe TnJsteo8 of th8 Oxford$hlr8 MesonFc Charity I report to Ihè Trusbe5 0Th my examinauon of Ihe ￿¢0￿Trts of th8 (*adty lor the year 8nd8d 30 June 2025 ich 8r8 setout on p8ges S 10 11. Resparthe mrxm8lbllth oftru5tsa8 and axamlnw As the charity's trusiees of Oxfordshire Masonle Charity yov are responslble f(y thg weparatkn of Ihg accounts in aC￿rdanc￿ ￿ the requlrem¢nts of the Ch8rlti8sAct 20111'th•Act'l. l ￿port in respect ol my examination ol the Oxfordshlre mason￿ Ch8rity % accounts carfed out under section 145 of the 2011 Act and In out my examSnatlon I have Ic41owed 8ll th& aprAl¢ablB Directions given by th8 Chatity Cornrnission vnder5ection 14515llbl of the Indgpgndont￿m1tsOfS #tatsmént I havB cornpkned my examination. I tonfirm thllt no material m8tt8rs have Gorne to my atten￿On In connett4on with Ihe examination glvlng me cause lo believe that In any materfal respect= 1. accounling records wer8 kepi In ￿SpeCt of Oxfordshlre Masonic Charlty as requlr8d by 130 of the Act.. or 2. the accounts do not accord vAlh those reths,. or 3. the accouTrts do not comply the 8ccounDng requiremen15 conc￿1ng the form tyr￿ content of aceounts set out In the Charfties (Accounts ond Reports) Reguladons 2008 other than any requlrement thai tho accounts give 0.true ar￿ fairview w1￿ch is Mt a m8ttw ￿￿dered a5 part of 8n independent examination. I have no conGpm¥ have corne across no othor matter5 in cC￿ne￿on th8 examlnalion to whith all￿tion should be drawn in thi$ rgport In order to enai4e a proper under8tandlno of Ihe accounts to ched. J M Ru55eH FCA Jusi Audll & Assuranco Lld 37 M8th8ISqu8re Wkney Oxfordshlre OX28 6RE Datè.. 28 Oetotw2025 Page 4 The Oxfordshirn Masonlc Charfty *atemont of FJnancl•l Adivitses For The Y•ar Ended 30th June 2025 PGLF Fund9 FyrKI Total 2024 IIICQMING RESOURCES Irfftffiho res￿IrceS frcffj 9eneratttl luNts.. far generntirg funds.. D￿ati￿$ and legaov. Invethent Ir*LYY Renral IncLvne nto ￿rne Sundry & ￿l￿saleS 365,127 33,927 28.418 1,6DI 264 366,728 34,191 28,418 12,09B 4fi53 5,772 35,577 23.649 13.498 6,￿6 12.098 4,653 TOTAL INCOMING RESOUR(2S 431124 13. 446,087 AESOURQS EXPENDED ost DIW￿￿ng funds Investwt Mana9erY Fees 1942 1.245 1942 1,245 2,719 2.018 Clarttèble aeUv￿e5 Glants Widows bjnches Teddy purd)BsE5 Panto LY>#s Panto Gdme ¥w)ners lJartyy Ev￿lS GovernonEe Gosts 37,869 1,389 11.315 37,869 51,672 2297 13,130 9,875 11,315 9.435 5,870 9,435 5,870 975 777 55.456 15,305 70,761 89,343 I•￿ INCOMING RESOURCES VOR THE YEAIi 376,668 llJ421 375a27 14,8411 SURPLUS ON REVALIIATION OF INVEsfMENT ASSErs 36,429 36,429 91,157 NET MOVEMEf4T IN FUNDS 413.097 11,3421 411,755 86,316 FUND BALINCES AT l July 2024 IA81A39 I4￿59 1,896298 1,809.982 FUND BALANCES AT 3D Jun4 2025 2,294,536 lJ.S17 2,308.053 L,896,298 Page 5 The Oxlorfshlre Masonlc ch￿lty Ba1￿Ce Sheet as at 30 June 2025 202S 2024 8,9,10 2.264,683 1,836,595 CURREfff ASSErs li 9.998 34,921 17,999 43,729 Cash at bank 44,919 61,728 CREDITORS: Arnounts talllng due wlthln *Nbq y￿r 12 1,550 2,025 (XIRRENT ASSETS 43,369 59,703 TOTAL ASSETS LESS CURRENT UABILrnES 2,308.052 1,8%,298 REPRESENTED B￿. UnrestrKted Fund5 Panto Fund 13 13 2.291,535 13,517 1%81,439 14,859 08,Q52 1,896,298 Approved by A k4 K8ech CY) BehaNof the TNJ$iees Date.. 27 OL*ober 2025 Pdge 6 The Oxfordshire Masonlc Charity Notes to the Plnandal Statements For the year ended 30th June 2025 ACCOUNTING POLICIES 1.1 Basls of preparn￿Crt al￿ assewnent of gc4ng concem The accowts (financial staternentsl have been prepargJ unts the htstrdcal c￿t wiventlc th trms recognlsed at cost ￿ tran5acUon value unless othe￿iSe stated in the relevant nrtels) to these accounts. The finanLi81 #atements have been prepared in ac£ordance hlth the Ststen*nt of Recommended Pract*￿.. Acmunting and Rep￿g by Charibes preparfng thdr a¢¢ount5 in accordance with the Financial Reporbng Standard appllcable In the United Klngdom and Republlc of Ireland IFR51021 the Charities P£t 2011. The consttbjtes a publc benefft enttty as defined by FRSIO2. The trLLStees ccfisder that there a￿ no materfal uncertaintie5 about the CharfVs ab(Ilty to o)nbnue a5 a goln9 COn￿M tr the next L2 mcth. 1.2 Fund Acwjntlng Unre￿tted funds are funds whlch are avalkible use at the d￿Cret￿)n of the tru*es in furtheraTh￿ of the general objethves of the tharfty, arwj whkh have nrt Lwi deslgnated for other rrtjrtoses. UnrestrfLted funds coThsi5t of the general reserve5 of the rlty 1.3 Incoming Re9)urces I IncomlrvJ resources are Included In the Statement of Ananoal PLtivf(les Wh￿ the FWTrdab"￿ is 14alty ￿tI￿ed to the income, and the arnount can be qualified vlth reasonatle accuracy. The fcllowing sFedT￿ F4AKie5 are ap￿led to the main rategrrie5 of Income.. • lm1￿Me￿ Income Is Sndud&l within the acctyjrts when r￿￿atr￿e. • Investment gain5 and losses i￿lUde any gain or Ic6s on the sale of investments and any gain or loss re5uJUng from revaluir¥J InvE5tmerts to rnat*et value at the year end All rther incomiffj res￿rceS are recognised wthin the Statement of ￿n￿da1 Activths on an accruals basis. . Income from legacy Is rett¥nL*1 on a case by case basis followirvj the granting cl probate en the administratrxlexecutt* of the estste has comrnunlcated In writsng the arnount settlement date. 1.4 R￿￿rCeS ExpeThJ Expenditure 15 accounted an &crua15 basis. A liability and related eynditvre 15 r￿0g￿sed vthen a legal or ¢oll5tru¢tve oblvjation commlts the dprty to expe￿thre that will prrA)ably require sL*tkment, the amtyjnt of whith can be rellably measured ￿ estimaigj. Grants Zwzrded are tharged as an expense as scthi as a legal tt cmstrucuve oblk4ath)n for thdr P&Je 7 The OxfordshSre Masonic Charlty Notes to the Financlal Statements (contFnued) For the year ended 30th June 2025 1.5 Investments Irwestrnerts proFe￿e9 a￿ Initla4y recorded at cosr and subsequently measured at their f￿r value (market val¢Je) by the trustffs at each rewting date, F*Jrchases sales investsnent proptrties are reCoJn￿￿ on exthange of contracts. Llsted Investments are Inltyalty measured at their cast and subsequently measuled at tlEir fair value ot eath reportlng date. Falr value is bas￿ ￿ theSr qu(tsl prfce at ihe balan￿ sheet date thout éeduthon cl the e￿mat￿l future selling costs. The dwity dces not cptions, derivatives or Lther comrAex financlal Instsumw)ts. (hanges in falr value, and g3ins and k)sses arisiry on the dlspc6al of I￿v￿trnents, are or charyed to the Income (* expendlture sethon of the as'gaiTh5 or losses on investments. aNJ are allrxated to the fu￿ kdding or dispos￿9 cf the iekvant inve5trnenL i.e C*her financial Instruments Cash and cash equIva￿nts Indude cash èt In hand and short tsm with maturfty date of 3 or less. OebtDf5 and rJedltors recthable or ptyable wiitiin one year of the reTJOrtiThJ date are catTled at thelr transaLt[(￿ value. Debtor5 and creijitors receivable ￿ payable in more than one year nd not sJbJect to a market rdte of intere¢ are measur& at the present value of the exkEcted fuiure receipts or payments &xrAJnted at the malket rate of interest. 2 DONATIONS AND LEGACIES A re5iduary legary of £362.326 frL¥n th8 estate of Mr R J Stokes wa¥ rgc8ivgd, unrestricled. 3 INVESTMENT INCOME 2025 2024 Dmdends from Investrnent r￿rtflytl Bank arKI i)ther intwert recelvable 28,357 33,143 2.434 34.191 35,577 4 GR￿Ts PAYABLE ng ￿ year, the tharfty made Grants totsifir4J £37,86912024 £51,762) 5 TRUSTEES. REMUNERATIONS AND EXPENSES No remuneralon was paid or payab￿ for the year, diredy or Sndkecdy, ¢yJt of the fvnd5 rfthe tharity, to any trustee or to any [￿SOnS known to be cunnecw vlth any of t￿rn, Sn thelr (xpjaty as trustee. No expen$e$12024 £0) were paid or rdmbursed to trustees in the year. Page 8 The OMfordsh5re MJ50nic Charlty Nots#to the Flnan¢l?I Stat¢rn￿ts (contlnw¢d) For the yopr ended 30th June 2025 6 RELATED P*kTrTRAN5ACTIONS None in the year.12024- llLy￿1 7 GOlffRNAMCE COST5 1025 2014 gmdry l & profE5yr￿ iyj 587 696 696 777 8 AIIALYSIS 1,531,750 fjL5,759 117,174 I,t9I28B 615,759 22,548 2.264.683 IW6,595 One invertmenL Sthroder Global EqiityFund1£162.2081. cvmprtsed 9.8% ofthe wrtfolio 20ZS 2024 Oala￿e br￿grtf￿rd as at 01 ju￿ 2024 at rrorketwth 1,198,289 1,107,1 301,646 DL*p￿LS 5uWs C￿ rev￿￿¥¢￿$ 36,429 91,157 1.536J63 1,19B,289 Cash held as pJrtrflN¥e5tmert pwttoNo 117,174 21517 curlej fLwward as at 30 June 2025 at mwket¥ak 1,653,537 1,220,836 Page 9 The Oxfordshlre Masonic Charlty Notes to the Financial Statements (contlnu¢d) For the year ended 30th June 2025 10 Freehold Investment Property 2025 2024 B￿ance bl forward * l Juty 2024 at mark*t value 615.759 615,759 AdditKJns at cc6t DLsp)sals Surplus M revaluations Balance carria for*Jard at 30 June 2025 at rnarket value 615,759 615,759 The brought forwarEI freeholj pr¢¥trbes were acquired In 2016 and 2018. The trustees con&der that their curient valve is not materfaify different from that vajuauon. 11 DEBTORS: Amountlng falllng due within one yeai 2025 2024 Other debto 9,998 17,999 9,998 17,999 12 CREDITORS: Amountlng télling due within one 2025 2024 Accr￿￿ and deferred Income 1.550 2,025 1,550 2,025 Pdge 10 The Oxford5hire Masonlc Charity Notes to the Flnancial Statements (continued) For the year ended 30th June 2025 13 ANALYSTS OF FUNDS Movement on Funds B•lan Blfv Incomtho Outgoing Galns and Balanc Pl￿n&81 @and Lc•Jge ￿nd Panto Fund 1,881,439 14,859 432,123 13,963 (55,456) 115,3051 36,429 2,294,535 13,517 T(tsl fvnds 1,896,298 446,086 170,761) 36,429 2,308,052 14 FUTURE COMMm4Epirs The trustees 8pFYoved a fundina commltment to a benefi￿￿ C*M￿1ng five an￿81 sponscnhlp of £2,400 and 60 rnonthty donatI(￿S of £700 towards a mSnlbu5, The total comrnttrnent of £45,000 was agreed at a tru5tse5' meetins on 21 March 2025, however this was not lormalK8ed until 27 September 2 Page 11