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2022-12-31-accounts

Trustees J.D.Watts (Chairman) J.D.Watts (Chairman) (Appointed 11 June 2022)
S.A. Willis (Treasurer)
T. F. Gittins (Secretary)
Durham
Benevolence
Limited
D. Maw (Vice Chairman) (Appointed 11 March 2023)
D. Maw is also a member of the Community and Support Grants sub-committee
The following are also members ofthe General Purposes Committee:
G. Elgie (Assistant Secretary)
P. B.Debenham (Provincial Grand Almoner)
M.AThompson (Provincial Grand Charity Steward)
Members K. Williams '
D. Dorward *
S.Bell
S.Hunter *
P.Ross'
C.Katsambis
=
I. K.Carter"
M. Rankin
R. Donmall
M. Device
*Members of Estates sub-committee
= Members
"Members
of
of
the Education
the Community
and Scholarship
sub-committee
Support Grants sub-committee
Charity
number
279313
Principal address 8The Esplanade
Sunderland
Tyne 6Wear
SR2 7BH
Auditor Allen Sykes Limited
5 Henson Close
South Church Enterprise Park
Bishop Auckland
Co Durham
DL14 6WA
Solicitors Peter Ross and Co
2 Front Street
Jasmine Villas
Whickham
Newcastle
upon
Tyne
NE16 4JH

Bankers National
Westminster
National
Westminster
National
Westminster
Bank Pic
52 Fawcett Street
Sunderland
SR1 1SB
Virgin Money
43Fawcett Street
Sunderland
SR1 1SA
Lloyds Bank Pic
54 Fawcett Street
Sunderland
SR1 1SF
Stockbrokers Rathbones
50George Square
Glasgow
G2 1EH
Brewin
Dolphin
12 Smithfield Street
London
EC1A9LA
Housing Management Nest Egg Homes
49 Mandale Road
Stockton-on-Tees
Thornaby
Cleveland
TS176AD
Sheltered Housing Developments Peter Stracey House
Ebdon Lane
Sunderland
SR69AF
Boundary Court
Kingsway
Bishop Auckland
DL147JE

Page
Chairman's Report 1-2
Trustees' report 3-6
Independent
auditor's
report 7-10
Statement offinancial activities 11 - 12
Statement offinancial position 13
Notes to the financial statements 14-26

Current financial year Current financial year Current financial year
Unrestricted Restricted Endowment Total Total
funds funds funds
Notes 2022
6
2022 2022
6
2022f 2021
m
n
n
Donations
and legacies
3 56,822 28,438 85,260 834,376
Charitable
activities
4 11,755 11,755 3,180
Investments 5 347,748 347,748 354,724
Boundary
Court/Peter
Stracey House
Repair Funds 4,190
Other income 256 256
Total income 416,581 28,438 445,019 1,196,470
~~ni ure on:
Raising funds 7 178,492 178,492 196,846
Charitable
activities
8 275,591 3,000 278,591 193,767
Boundary
Court/Peter
Repair Funds
Stracey House 33,147 33,147 16,188
Other 14 2,581 2,581
Total expenditure 456,664 36,147 492,811 406,801
Net gains/(losses) on investments 15 (91,903) (91,903) (382,623)
Net movement
in
funds (131,986) (7,709) (139,695) 407,046
Net movement
in
funds (131,986) (7,709) (139,695) 407,046
Fund balances at 1 January 2022 9,105,350 191,517 16,980 9,313,847 8,906,801
Fund balances at 31 December 2022 8,973,364 183,808 16,980 9,174,152 9,313,847

Prior financial year year
Unrestricted Restricted Endowment Total
funds funds funds
2021 2021 2021 2021
Notes 6 6 6 6
I
m
n
n wmn frm.
Donations
and
legacies 834,376 834,376
Charitable
activities
3,180 3,180
Investments 354,724 354,724
Boundary
Court/Peter
Stracey House Repair
Funds 4,190 4,190
Total income 1,192,280 4,190 1,196,470
~ddt
Raising funds 7 195,598 1,248 196,846
Charitable
activities
8 193,767 193,767
Boundary
Court/Peter
Stracey House Repair
Funds 16,188 16,188
Total expenditure 389,365 17,436 406,801
Net gains/(losses) on investments 15 (382,623) (382,623)
Net movement in funds 420,292 (13,246) 407,046
Fund balances at 1 January 2021 8,685,058 204,763 16,980 8,906,801
Fund balances at 31 December 2021 9,105,350 191,517 16,980 9,313,847

2022 2021
Notes 6
Fixed assets
Investment properties 16 6,541,366 6,382,855
Investments 17 1,224,030 1,065,280
7,765,396 7,448,135
Current assets
Debtors 18 101,594 62,843
Cash at bank and in hand 1,330,828 1,817,999
1,432,422 1,880,842
Creditors: amounts failing due within
one year 19 (23,666) (15,130)
Net current assets 1,408,756 1,865,712
Total assets less current liabilities 9,174,152 9,313,847
Capital funds
Endowment funds - general 20 16,980 16,980
Income funds
Restricted funds 21 183,808 191,517
)Iafastgt2~8
Designated funds 22 8,973,364 9,105,350
8,973,364 9,105,350
9,174,152 9,313,847

Unrestricted Restricted Total Unrestricted
funds funds funds
2022 2022 2022 2021
8 8 8
Donations and gifts 56,822 28,438 85,260 9,376
Legacies receivable 825,000
56,822 28,438 85,260 834,376
Donations and gifts
Brethren &Lodges 56,822 56,822 9,376
TLC Donations 28,433 28,433
Other 5 5
56,822 28,438 85,260 9,376
Charitable activities
Charitable Charitable
Income Income
2022 2021
6
Sale ofannual reports 3,180 3,180
Masonic Break 8,575
11,755 3,180

Unrestricted Unrestricted
funds funds
2022 2021
6 5
Rental income 308,544 319,976
Dividends receivable 36,806 33,815
Interest receivable 2,398 933
347,748 354,724

Unrestricted Total
funds
2022 2021
8 8
Other income 256

Unrestricted Unrestricted Restricted Total
funds funds funds
2022 2021 2021 2021
F
v nt mana erne 178,492 195,598 1,248 196,846
178,492 195,598 1,248 196,846

Charitable Charitable
Expenditure Expenditure
2022 2021
8 6
Masonic Break 19,288
Audit fee 10,410
Bank charges 180
19,288 10,590
Grant funding ofactivities (see note 9) 187,574 145,067
Share of support costs (see note 10) 62,669 38,110
Share of governance costs (see note 10) 9,060
278,591 193,767
Analysis by fund
Unrestricted funds 275,591 193,767
Restricted funds 3,000
278,591 193,767
Charitable Charitable
Expenditure Expenditure
2022 2021
6 f
Grants to institutions:
Covid 19Grants 100,947
PGM Charitable Giving 10,000
Defibrilators 1,000 3,000
Community
Support Grants
67,445 23,690
Norman Jackson Legacy Grants 114,809
183,254 137,637
Grants to individuals 4,320 7,430
187,574 145,067

Support costs
Support Governance 2022 Support Governance 2021
costs costs costs costs
6 6 6
Other expenses 4,478 4,478 610 610
Legal and professional 20,691 20,691
Management
charges
payable 37,500 37,500 37,500 37,500
Audit and accountancy 7,290 7,290
Trustees' meeting
expenses 1,770 1,770
62,669 9,060 71,729 38,110 38,110
Analysed between
Charitable activities 62,669 9,060 71,729 38,110 38,110

2022 2021
6 8
7,200 10,260

Unrestricted Total
funds
5
2022 2021
Other expenditure 2,581

Unrestricted Unrestricted
funds funds
2022 2021
6
Revaluation of investments (88,014) 70,436
Revaluation of investment properties (3,889) (453,059)
(91,903) (382,623)

2022
8
Fair value
At 1 January 2022 6,382,855
Additions through external acquisition 162,400
Net gains or losses through fair value adjustments (3,889)
At 31 December 2022 6,541,366

2022 2021
8 8
6,541,366 6,382,855

Fixed asset investments
Listed
investmentsf
Cost or valuation
At 1 January 2022 1,065,280
Additions 286,563
Valuation
changes
(88,014)
Disposals (39,799)
At 31 December 2022 1,224,030
Carrying
amount
At 31 December 2022 1,224,030
At 31 December 2021 1,065,280
2022 2021
8 8
Investments
at fair value comprise:
Equity Shares 785,324 721,837
Investment
Trusts & Unit Trusts
190,211 145,038
UK Fixed Interest 98,432 177,435
Cash 150,063 20,970
1,224,030 1,065,280

Debtors
2022 2021
Amounts
falling due
within one year: E
Other debtors 86,145 62,704
Prepayments and accrued income 15,449 139
101,594 62,843
Creditors: amounts falling due within one year
2022 2021
E K
Trade creditors 6,956 2,610
Other creditors 8,220 970
Accruals and deferred income 8,490 11,550
23,666 15,130

Movement Movement
in funds in funds
Balance at Incoming Balance at Incoming Balance at
1January 2021 resources1 January 2022 resources 21 December
2022
E
Permanent endowments
Ernest Dixon Scholarship Fund 16,980 16,980 16,980
16,980 16,980 16,980

Movement in funds Movement in funds
Balance at Incoming Resources Balance at Incoming Resources Balance at
1 January 2021 resources expended1 January 2022 resources expended 31 December
2022
6 6 6 F 6
Ernest Dixon
Scholarship
Fund 3,919 3,919 3,919
Durham
Masonic
Education
Fund 27,648 27,648 (3,000) 24,648
Durham
Masonic
Scholarship
Fund 1 3,664 13,664 13,664
Repair
Contribution
Fund 98,906 (1,248) 97,658 97,658
Durham
Relief Chest
Fund 1,672 1,672 1,672
Search and
Rescue 265 265 265
PSH Repair
Fund 11,289 (16,188) (4,899) (18,023) (22,922)
BCRepair
Fund 47,400 4,190 51,590 (15,124) 36,466
TLC
Donations 28,438 28,438
204,763 4,190 (17,436) 191,517 28,438 (36,147) 183,808

24 Capital commitments 2022 2021
5 5
At 31 December 2022 the charity had capital commitments as follows:
Contracted
for but not
provided
in the financial statements:
Acquisition
of property,
plant and equipment 54,251