Charity No 278761 The Oxfordshire Masonlc Charity Thistees Report and Finanaal Statements For the year ended 30th June 2026
The Oxfordshire Masonlc Charfty Contents Legal and admlnlstrdve information Trustees report Iependent exaMIrE rek)Nt ststement of financial athities Balarte sheet Notes to the financlal ststsments 7-11
The Oxfordshire Masonic Charity Legal and admlnlstratlve Informatlon Trustees AMKeeth C A H exander Baar TRLMyatt Chwity R¢9iSter¢d Numbw 278761 Prlndpal Addrtss 8 Edward Street Oxford OXI 4HL Independent Examlner J M Russell FCA Just Audit & kssurdrKe Ltd 37 Market Squa Witney Oxon OX28 6RE Bankers Bardays Bonk PLC 54 Cornmlrket Street Oxford OXI 3HB Sollcitors Sprdtt Endicott 52154 The Green Banbury Oxon OX16 9AB Page I
The Oxfordshlre Masonlc Charity Trnstees Report For the year ended 31)th Jun• 2026 The trustpes present thelr retK)rt ajong the flnancial staternents ol the tharty for the year ended 30th Je 2026. The finantial statements have l)een ppared In accordants 54Ath the Kcountin9 [lICE$ set out In note i to accounts and compty Mth the chariVs trust dee4 the (Jarfues A(12011 arn1 the Statement of Recornmended Prac,Ajndng and Repong by a)arltses' ISORP 2005). Objerts of the tharlty The fuThJ Is a regiSter&l tharty No.278761 esiabllshed under a trLLSt de cfi 3rd (ktober 1979, as ame4)ded on 21st January 1999 and 5th Ortoter 2011. The obièLts of are tt)e rellef of such p(xr and diknd Brothw Mason5 or thelr poor aTrJ dbtre5sed widows aTrY chAdren, to or for the benefft of ch Masoftlc charlues or other tharitable InstuUor socletre5 and obms as the Provlnaal Grdnd Lolge shall Sn duly cstuted meeUrJ frorn to tkne thise. The bvs have patd due 0rd to guideunes 15sued ty the Chariy Comml%bn in thdin9 vthat tive5 the charity should indude. rn4Stees and adminlstratlon Under the rules of the tharity the trustees are the ProvIal Grnnd Treasurer, The (knd Secretary, arxl the Provlnctal Grnnd Charity Sar(ts for Craft and ChaF&r. The were amended to enab the truees to appnt other Masons reant sk#ls a1 are currenty belng further revle+¥ed. The who hetd Offt durftvj year were: A H Barlow {99ned 21 Jufyf 2026} A P Hill (resbjned 29 septnber 2025) R J Baltt (regned 21 July 2026) T N Grler 21 ju 20261 A M Keech C A H Alexander (apSInted 21 July 2026) B Ckncy (atwinted 21 Juty 2026) T R L Myatt (ap&KJlnted 21 ju 2026) The Pri0paI address of the charity IS 8 Edward Street thford OXI 4HL The work of the is carrkd out on an entirely vcluntary basL%, rl) payment rnade to any trustee or Commlitee manLYr. The Fund derlves Its irKorne frnrn donat(ons sub501b by Mawnlc Lcty makiw4 up the ProvIe of Oxfordshlre, prfvate donatsons and legacles together wth investsnent from tts pycyeity invthn¢ share OrKI and bank desThL> The Cornmittee meets at 5t On a year to constder ary appeals for asslstsrKe recefved from Masont tharfts and other Charitale Institutk)ns tsking Into account the Commissh)ns gUKlan on public bendlt. For a number years it has asslsted with a serfes of luncl)es hekl thrwjhout the ProVIn to provide comfort aTrJ surwt to maDiC wldows and istiEssed brethren. around 300 1rKIldUaIS attend&J In the year. Apart from such lurKhes the cost of whKh shown h) the attached financfal stateMts, grants made durlng the year amounted to £103.225 (2025 £37,879). The tharity supwrts k and (15advantaged chlldw wa Its PantornSme Proje¢ with r 600 chllthn and theSr carers attending. In consderfng what grants rnmjht be [rde the commth care to ensure that contributbns are made from avaikble resour. No c0mm1trrTrts have b made for future exFeThJlture even though fvrther ao]ulsIts' Investrnert prorÈty Is uler co1On. The tW5t consider that there are mater1al urtertaIntS ab)ut the thattys ablty trs condnue as a gc4ThJ oncem for the next 12 mnths. The browht forward reserves were £2,308.OS2. The carrt&J forward 1Ve$ a Q,511.269. The net ftf the year was £203,217 (2025 £411,755). Page 2
The Oxfordshlre Masonlc Charity Trustees Report (contlnued) For the year ended 30th June 2026 Reserves Policy It IS mt the polry of the tnjstees to accuMate knds. The tW5tee5 have rewewed the reserves of the charity and thls revlew encompassed the nature of income and exrI1tu stre3m5, the need to match variable Iame with commitments the nature of resew. The trustees ctsnder that the current level of free reseNes which amourt to £2,511,269 is sufficient to enable the charty tr) meet its charitsble objecbves arxl wlll therefore 0)ntin wlth the policy of dithbutlrvJ irKofftirYJ resources by way of gran A par fund has been for the Pantomlme rKoJect to tr& Income and eXw)ditU. Rlsk Factors The tTUStees have assessed the major ri4fs to which the tnjst wlll be exw)l and a sasfied that a In pla to mltSgate these rosks. Future Plans The trustees Sntend to conunL Man9 approprtate grants in accordan with objects of the tharty. TteeS reSpts111ty lor the ac£ounts The trustees are responslble for prepar6ng the Trustees, Rep)rt aThY the accounts In accordan wlth appltsble law and Unlted KlThJdom AccOunj Stsndards (Unlted Klngdom Generally Accept8J Accepted Prathce). law aFplicable to charities in England and Wales requlres trustees to prepare accounts for each finanaal year whth glve a tnE and fair view of the State of affair5 of the charities and of incoming re50ur aThJ applicatIc of resources of the (tharities for that year. In preparing these accounts, the trustees are required to: select suN8ble accounllng poll¢l8s a1 then apply them conslslent observe the methods and prlnclples in the Chatlbgs SORP make judgements and esumates that are reasonable and prudent slat¢ whglhw appli¢able OOUn.n9 stsndards have be¢n folbwod. subject to any materlal departures disd¢)sed and explainad in the accounts. prepare the accounls on the going cern basls unless It Is Inapproprlale to prgsuma thai th charity will continue in operation The trustees are reSp751bIe for keeF4ro proter acCounng records that dIOse YAth reasonable accuracy at any dme the finanaal pJ5ith)n of the charlty arKI enable them to ensure that the accounts comF4y wlth charte5 Att 2011. the Charity (Accounts and Repts) ulationS and the provisions of the trust deed. They are also re5wn5ible for 5af83uarding the assets of the charity arKI hen fcf taiang reasonatAe steps the prevention and detK)n of fraud arKJ other iryularitie5. A M Keech On tehalf of the trustees. Date: Page 3
The Oxfordshlre Masonic Charlty Independènt Examinerfs Report to the Trustees of the oxfdshire Masonlc Charity I report to the Trustees on my examination of the 8ccounts of the chathy for the year ended 30 June 2026 which are sol out on pages 5 to 11. Respedve r•spon$lbllllles of trustee8 and exwnln•r As the charity's trustees ol Oxfordshire Masonic Charity you are responsible for the preparlOn of the aCUnIS In 8tt0rdance vath th6 requirements ofthe Ch8rtti9s Act 20111.the AcV}. l POrt in respeu of my examln*ion of the Oxfordshire Ma50nlc Ch&rity's Bccounts carried out under section 145 of the 2011 Act and In carrying out my examinBthon I hav8 followed all the applicable Directions gNen ty the Charity Commisslon under section 14515llb} of Ihe Act. Indgpendent ex8mlnerf$ ststement I have coryleted my examination. I confirm that no material rnatters have come to my 8tt8ntion in conneclion with thè examinatlon giving me c8u$e to believe that in any material sCl.. 1. accounting CordS were not kept in iespect of Oxlordshire Masonic Charity 88 required by section 130 of the Ao-, or 2. the accounts do not accord wilh those records,. 01 3. th• aLwunts do not cornply wilh the accounting requirements concèming 1he forni and conteni of ac¢ounts set out in the Charitres (Accounts and Repottsl Regulation$ 2)8 other th8n any r8quirement thai iha aOUnts glve a'true and fair viev/ which is not a mattor conslderod as part ol an Independent ex8mination. I have no concerns and h8ve come across other nwtters in conneclion with the exam1nlOn to whr attention should be drawn in Ihis report in order to enable B woper undèrstanding of the accounts to be reached. Russell FCA Just Audit 8 A&%ur8nce Ltd 37 Market Squar& Witney Oxfordshire OX28 6RE Page 4
The Oxfordshirn Masonic tharity statement of financial Artl¥ltles For the year ended 30th June 2026 PGLF Funds Panto Fund Total 2025 INCOMING RES¢XIRCES InmiNg rts)urces Irttm generated fu ktlvlYe4 for generatrng funds.. Daon5 Investment irKorr Rental inron Panto Sundry Inojne & teddy sa$ 2,317 34,655 31511 2,416 194 4,733 34,849 32,511 11,241 4,321 366,728 34,J91 28,418 J2,098 11,241 4221 TOTAL INCOMING RESOURCES 73,803 13,850 87,654 446W7 RESOURCES EXPEIIDED Costof geneRng funtts Investrnent Man¥fs Fee5 Propetty e¥penditu Charttable athVe9 Grants Widows lunches Teddy wrchases Parto C05ts Patrto GaMeinnerS Charlty gala Ev8nts Governance wsts 4,031 2,IfAI 4,031 2,160 1942 1,245 103,225 103,225 37,869 10,130 10,130 9,416 ii,Jis 9,416 3,940 730 3,634 3,634 124,948 13,356 138,301 NEfiNCOMING RESOURCES FOR THE YEAR (51.1451 (50.651) 375,326 SVRPLUS ON REVALUATION OF INvEmErA55ETs 253,867 253,867 34429 NET MOVEMENT IN FUNDS 201722 494 203,216 411,755 FUND BALANCES AT I July 2025 2,294.536 13,517 2,3CQ,053 489¢2 FUIID BALANCES AT 30 Jwbe 2026 2,497,258 14.011 2,511,269 2,3Cq053 P¥ge 5
The Oxlordshire Masonk thartty Balan Sheet as at 30 June 2026 2026 2025 FIXED ASSErs Invenents 7,8,9 2,489,559 2,264,683 CURRENT ASSETS rbtor5 Cash at bank io 1,998 20,412 9,998 34,921 22,410 44,919 CREDrroRS: Afflowts falllng due withln one year li 700 1,550 NET CURRENT ASSErs 21,710 43,369 T<yfAL ASSETS Less RREr UABThmES 2,511.269 2,308,052 REPRESENTED BY: Unre5tr1cted Funds Panto Fund 12 12 2,497,258 14,011 2.294,535 13,517 1511,269 1308.052 Approved by A M Keech Ckn Beham of Ihe Trust8e$ Date.. Page 6
The Oxfordshlre Masonlc Charity Notes to the Flnancial Ststements For the year ended 30th june 2026 ACCOUNTING POLICIES 1.1 Basls of prepara#"on aThJ of goirKJ concwn The acctsjnts {financlal statements) have been ppa uThler the hlstor1cal c05t corwentbn th Items recognlsed at cost transaction Ydlue unless ottWISe ststed In the relevant notels) to these accounts. The finanaal 51atements have been prepared Sn aCccWdan with the Ststement of Recommended Practi. Accounting and Reting by Ch3rittes preparing their accounts in accordance wth Flnanry81 Reportlng Standard applICab in the Unf¢ed KlThJdom and Republic of Ireland (FRS102) arKJ Char6tles Att 2011. The Charity constitutes a public buEfit entity as defined by FRSIO2. The knjstees Cc51der that t1 are rK) materlal nrtaIneS atut the tharity5 ability to continue as a gdng Cln for the next 12 months. 1.2 Accounting Unrestricted fun(ts are fLmd5 whith are awlaLle for use at the dirtIOn of the trustees in furtheran of the gereral obitiveS of the charlty, which have nc)t been designat8Y for other PLrpose5. unrestritt funds c(rrist of the generdl reseNes of the Chaiity 1.3 Incomiro Reswr All incomirg reSoLf5 are inclLNJed In the Statement of Fina.31 ktivitles when the Foun(ktion is legal entitled to the Income, and the amount can be quallfied wlth rea50naiAe accurdcy. The folbwirYJ Sp*ifiC liaeS a applied to the maln categorles of irwme: • Investment income Is i[j within the accounts when reCdva1e. . Investment gains and losses indLMle any galn or loss on the le of Investments and any gain or loss result'ng from revalulng Investments to market value at the year end date. • 1 othw InCrIrg re5iJjr are rec<YJsed within Statement of 'nan0a1 Athvmes on an aCQTua15 t8515. . Income from legacy glfts is reccxjnised on a ose by case basis follow1 the grartlro of ryotote when the administraiDrlexecutor cl the estate has communicated in writiryj tx)th the amnt atKI ement date. 1.4 Rewurces ExpIded ExndItUre is accounted f on an acryuals ba515. A liability and rdated expenditure is recognised when a legal or con5twcbve obligation commits the charity to expendlture that will protxbty requi sethemenL the amount of which can be reliab measured or estlmated. Grants awarded are charged as an exttnse as swn as a legal or constntive obllgatlon for thelr Page 7
The Oxfordshire Masonic Charity Notes to the Financial Statements (continued) For the year ended 30th June 2026 1.5 Investments tnvestrents proptrties a initlally recorded at cost and subsequenuy measured at thelr falr value {Maet value) by the trustees at each reportlng date. Purchases and sales of investrnent properties are CJIS on exchange of contracts. Listed investments are Inltially measured at their cost and subsequently measur& at thelr falr value at each rewrting date. Fair value 15 based on thelr quoted pri at the balan sheet date without deduttlon of the estimated ftjbjre selling costs. The tharlty does not acquire options, derwatives or other complex financial instruments. thanges in fair value, and galns and losse5 arfsing on the dlsF)0sal of investments, are credited or charged tctr the income or expendltiire section of the SOFA as 'galns or losses on investments, and are alIC(at to the fund holding or disposiThJ of the relevant Investment. 1.6 Other h'nanclal InStrUmts Cash and cash equlvalents incILe cash at banks and In hand and short tem deposits with a marIty date of 3 months or less. Debtors and CrltorS reIvable or payable withln one year of the rewrlng date a carried at their transaction value. Debtors and credltor5 receivable or payable in more tt*n one year and not subject to a marf(et rdte of interest, are measured at the present value of the expected future receipts or payments dlxounted at the rnaet rate of interest. 2 INVESTMENT INCOME 2026 2025 DidendS from Inve5tmert portfolio Bank and other interest rtteivable 32,805 28.357 5,834 34,849 34.191 3 GRANTS PAYABLE tring the year, the charty made Grants totalling £103,225 (2025 £37,869) 4 TRUSTEES. REMUNERATIONS AND EXPENSE8 No remunerdtion was pald or payable the y&ir, dir or Indirecdy, out of the fund5 of the charity, to any twstee or to any persons known to be connthd wY(h any of them, in thelr (Bpadty as trustee. No expenses {2025 £0) were pald or reimbursed to trustees in lh8 yaar. RELATED PARTh TRANSACTIONS Ncne in the year. {2025 - none) Page 8
Thé Oxfordshlre Masonlc Notes to the FSnandal Strtements {contlnuad) For the y•ar ¢nded 30th June 2026 2026 2025 Sundry experÉes Legal & Profe55ional 696 696 7 ANALYSIS OF INVESTMEifrs 2026 2025 Investments list M a rtttsjnw sritk eXChe Resklenual proFwty Cash hekl as part of Investr*nt rtIo110 1,863,872 615,759 9,928 1531,750 615,759 117,174 2,489,560 1264,683 One investment, Schroder SSF Wealth Management Fund1£499,4901, comprlsed 26.7% of the portfolio 8 STOCK MARKEf INVESTMENTS 2026 2025 BaLirKe brDught foThvard as al 01 Juty 2025 al market dIue 1,531,750 1,193,675 AddItIor to Invethents at c(tst 98,520 301,646 DI1$ (20,264) SurplLLS on MalUaU 253,867 36,429 I63,873 I31,?50 Gish h•id •$ of ithv¢stment portft+llo 9,928 117,174 Bahn cwrioj fOard as at 30 2026 at market val 1,873ROI 1,648,924 Page 9
The Oxfordshire Masonic Charfty Notss to the financlal Statements (continued) For the year ended 30th June 2026 9 Freehold Investment Property 2026 2025 Balan bl fOard at l Juty 2025 at mafket value 615,759 615,759 Pdditsons at cost Dlsp)sals &Jrplus on revaluaYons Ban carri&J fomard at 30 ju 2026 at nk4rket value 615,759 615,759 The brought forward freehdd 0e5 were acqulred in 2016 and 2018. The trustees COnder that thdr current value is rot materially dlfferent from that valuation. 10 DEBTORS: Amounting falling due wlthln one year 2026 2025 0r debtors 1,998 1,998 9,998 11 CREDrroRS: Amountlng falllng du¢ wlthln one ye 2026 2025 AccTuals and deferred Income 700 1,550 7Crf) 1,550 Page 10
The Oxlordshlre Masonlc Charity Notes to the Financial Statements (contlnued) For the year ended 30th June 2026 12 ANALYSIS OF FUNDS Movement on Funds Balan Blfwd Incomlng Outgolng G•lns and Balances Resources Resources Losses Clfwd Provlndal Grand Lodge Fund Panto Fund 2,294,536 13,517 73,803 13,850 (124,948) 253,867 (13,356) 2,497,258 14,011 Total funds 2,308,053 87,654 (138,304} 253,867 2.511,269 13 FUTURE COMMrnLIErfrs The trustees approved a funding commllmènt lo a beneficiary comprising Itve annual spK)nsorshlp paymen of £2.400 and 60 monthly donations of £700 lowaids a minibus. Ths total commllmBnt of £45.000 was agrèed at a tnJ$lees' Mling on 21 March 2025 and paym8nts began 11 Decembgr 2025. Page 11