Charity reglstration number 512541 (England and Wales)
FUND OF BENEVOLENCE OF MARK MASTER MASONS OF CHESHIRE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024
, xeinadin

FUND OF BENEVOLENCE OF MARK MASTER MASONS OF CHESHIRE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
A E Cross (Chairman)
D Alldred
R Alaxander
A Bamber
A Davies
{Appointed 17 April 2024)
Other offlcers
G R Horstman
D Walsh
Provincial Grand Master
Deputy Provincial Grand
Master
Assistant Provincial Grand
Master
Provincial Grand Registrar
Secretary
Treasurer
Provincial GrandAlmoner
Grants Aéministrator
J Miller
B Travers
C E Lewis
D L Berry MBE
H Waddell
S C Simpson
Charlty number (England and Wales)
512541
Principal address
2 Oakhill Close
West Derby
Liverpool
L12 OJR
Independent examiner
Xeinadin North West Limited
2 Hilliards Court
Chester Business Park
Chester
Cheshire
CH4 9QP
Bankers
Co-operative Bank
PO Box 250
Skelmersdale
WN8 6wr

FUND OF BENEVOLENCE OF MARK MASTER MASONS OF CHESHIRE
CONTENTS
Page
Trustee5' report
Independent examiner's réport
Statement of financial activlties
Balance sheet
Notes to the financial statements
6-12

FUND OF BENEVOLENCE OF MARK MASTER MASONS OF CHESHIRE
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 OCTOBER 2024
The trustees present their annual report and financial statements for the year ended 31 October 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
nancial statements and comply with the charity's governing document, the Charities Act 2011. FRS 102 The
Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP kcounting
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 2nd Republic of Ireland (FRS 102)"
Objectlves and actlvltles
The object of the Charity is the reli6f of distressed Mark Master Masons and their d8P8ndents and such olher
Charitable Institutions, Societies and objects as the Trustees shall determine, and lo dlstribute charitable grants to
worthy causes in the Province of Cheshire.
The management of the Charity is under the control of the Trustees who are assisted by the committee members.
Th8re have been no changes in the objectives and organisation of the Charity sinGe the last report.
Public benelil
The trustees have paid éue regard to guldance issued by the Charity Commission in deciding what activities the
charity should undertake.
Usage of traditional masonic fund raising activit18S.
Significant aclivities include proceeds of raffles al fomial dinners, a 1000+ club, fund ralsing dinners and lodge
contributions,
Social inveslmenls
Social inveslment is for the betterment of the people of Cheshire.
The Trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 10 have
due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Grant making policy
All grants are considered by the committee and approved Dr rejected based on compliance wilh the charity's
objectives and available funds.
Volunteers
All time given to the charity by indlvSduals is on a volunteer basls.
Achièvoments and performance
Significant activities and achievements againsl objectives
The trustees consider the performance of the Fund to be satisfactory enabling the objectives of the Charity to be
met.
Financlal revlew
The charity continues to enjoy good support from the members of the Province of Cheshire Mark Masons and their
friends, which along with the consistent income stream from the designated fijnd investments generated income
during the year £45.743 (2023.. £58,040) This has enabl8d the trustees to distribute £57,172 12023,. £43,000) to
Masonic and non-masonic causes during the year.
The trustees are satisfied with the charity's state of affairs and of its ability to continue to operate in its present
capacity with total funds of £564,059 (2023-. £526.468> at the balance sheet date.
Going concern
The Trust is a going concern, does not have any borrowings and always maintains a liquid surplus.

FUND OF BENEVOLENCE OF MARK MASTER MASONS OF CHESHIRE
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
ReseNes policy
The fund accumulated over many years from donations received and fund raising activities organised by the Mark
Master Masons of Cheshire was established as a Designated Fund on 31 October 2005. This fund now provides
income for distribution to worthy causes and individuals within the remit of the Trust Deed over the three-year rolling
cycle. The Trustees have confirmed their commitment to maintain this Designated Fund into the future so as lo
safeguard the availability of funds for distribution.
There are no funds in deficit.
Principal funding sources
The principle funding source is the members of Provincial Grand Lodge of Mark Master Masons of Cheshire.
Investmen¢ policy
The Charity's investrnenls are managed by Investec under a full discrelionary management agreement aimed at
maximising the return on investments, whilst maintaining the capital value.
Major nsks
The major risks to which the Charity is exposed, as identified by the Trustees, have been reviewed and systems
have been established lo mitigate these risks.
structure, governance and management
The Charity is constituted under a Deed of Trust dated 12 March 1982 and constitutes an unincorporated charity. It
is a Registered Charity (No.. 512541).
The trustees who served during the year and up lo the date of signature of the financial statements were..
A E Cross (Chairman)
D R Hinde
D Alldred
R Alexander
A Bamber
A Davies
(Resigned 17 January 2024)
{Appointed 17 April 2024)
R8cruitment and appointment of trustees
New trustees are appointed by the board of trustees as arising. A5 all appointees are experienced in charitable
work, no formal induction and training is deemed necessary.
All trustees give their lime voluntarily and receive no remuneration or other benefils.
Organisational structure
The organisation consists of trustees and committee members. Details of trustees and other officers are provided in
the Legal and Adminislralive Information section.
The trustees, report was approved by the Board of Trustees.
Yos£
A E Cross (Chairman)
Trustee
11 April 2025

FUND OF BENEVOLENCE OF MARK MASTER MASONS OF CHESHIRE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF FUND OF BENEVOLENCE OF MARK MASTER MASONS OF
CHESHIRE
I report to th8 trustees on my examination of the financial statements of Fund of Benevolence of Mark Master
Masons of Cheshire (the charity} for the year ended 31 October 2024.
Responslbllltles and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with
the requirements of the CharitiesAct 2011.
I report in respect of my examination of the charity's financial statements carried out under section 145 of the
Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission
under section 14515)Ibl of the Charities Act 2011.
Independent examlner's statement
Your attention is drawn to the facl that the charity has prepared the financial statements in accordance with the
relevant version of the Statement of Recommended Practice applicable to charities preparing their financial
statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
1021 in preference to the Accounting and Reporting by Charities.. Statement of Recommended Practice issued on 1
April 2005 which is referred to in the extant regulations but has now been withdrawn. l understand that this has
been done in order for the financial statements to provide a true and fair view in accordance with UK Generally
Accepted Accounting PractlC8.
I have completed my examination. I confirm that no matters have come to my attention In connection with the
examination giving me cause to believe that in any material respect..
accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.
the financial statements do not accord with those records., or
the financial statements do not comply with the applicable requirements concerning the form and content of
financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any
requirement that Ihe financial statements give a true and fair view, which is nol a matter considered as part of
an independent examination.
I have no concerns and have come across no other mattets in connection with the examination to which attention
should be drawn in this report in order to enable a proper understanding of Ihe financial statements to be reached.
Alastair J Jeffco
AFCA
Xeinadin North West Limited
11 April 2025
2 Hilliards Court
Chester Business Park
Chester
Cheshire
CH4 9QP

FUND OF BENEVOLENCE OF MARK MASTER MASONS OF CHESHIRE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 OCTOBER 2024
Unrestricted
funds
2024
Unrestrfcted
funds
2023
Notes
Income from:
Donations and legacies
Other trading activities
Investments
19,426
256
26,061
32,690
29
25,321
Total income
45,743
58,040
Expenditure on:
Raising funds
Charitable activities
2,524
58,899
2,502
50,077
Total expendlture
61,423
52,579
Net galnsl(losses) on investments
11
53,271
(19,491)
Net Incomel{expenditurel and movement in funds
37,591
(14,030)
Reconciliation of funds:
Fund balances al 1 November 2023
528,468
540,498
Fund balances at 31 Octobor 2024
564,059
526,488
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing aclivilies.

FUND OF BENEVOLENCE OF MARK MASTER MASONS OF CHESHIRE
BALANCE SHEET
ASAT 31 OCTOBER 2024
2024
2023
Notes
Flxed assets
Investments
540,371
491,83g
Current assets
Debtors
Cash at bank and in hand
14
350
24,128
38,349
24,478
38,349
Credltors: amounts falling due within
one year
15
1790)
(3,7201
Net current assets
23,688
34,829
Total assets less current Ilabllities
564,059
526,468
The funds of the charlty
Unrestricted funds
16
564.059
526,468
564,059
528.468
The financia1 slatements were approved by the trustees on 11 April 2025
los
A E Cross (Chairman)
Trustee

FUND OF BENEVOLENCE OF MARK MASTER MASONS OF CHESHIRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024
Accounting pollcles
Charity infomiatlon
Fund of Benevolence of Mark Master Masons of Cheshire is conslituted under a Deed of Trust dated 12
Mard) 1982 and constitutes an unincorporated registered charity.
1.1 Accountlng conventlon
The financial statements have been prepared in accordance with the charity's goveming document. the
Charities Act 2011. FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland"
and the Charities SORP "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 (FRS 102) The charily is a Public Benefit Entity as defined by
FRS 102.
The charily has taken advantage of the provisions in the SORP for charities not tt) pr8pare a statanent of
cash flows.
The financial slatements have departed from the Charities (Accounts and Reports) Regulstlons 2008 only to
the extent required lo provide a true and fair view. This departure has involved following the Statement of
Recommenéed Practice for charities applying FRS 102 rather than Ihe version of the Statement of
Recommended Practice whlch is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is Ihe functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cosl convention, modified to include certaln
flnancial instruments at fair value. The principal accounting policies adopted are set out below.
1.2 Golng concern
At the time of approving the financial ststemenls, the trustees have a reasonable expectation that the charity
has adequate resources to continue in operalional existence for the foreseeable fijture. Thus the tr￿tee6
continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charltable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in Ihe notes lo the financial statements.
Endowment funds are subjed to specific conditions by donors that the capital must be maintained by the
charity.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met,
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. other donations are recognised once the charity ha5 been notified
of the donation, unless performance conditions require deferral of the amount. 5ncome tax recoverable in
relation to donations re￿IVed under GiftAid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a
contingent asset.

FUND OF BENEVOLENCE OF MARK MASTER MASONS OF CHESHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
Accountlng pollcles
Icontlnuedl
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation lo transfer economic benefit to a
third party. it is probable that a transfer of economic benefits will be required in settlement. and the amcunl of
the obligation can be measured reliably.
Expenditure is classified by actlvity. The costs of each activity are made up of the total of dI￿t costs and
shared cost5. including support costs involved in undertaking each activity. Direct costs attributable to a single
activity are allocated directly to that activily. Shared costs which contribute to more than one activity and
support costs which are not attrlbutable to a single activity are apportioned between those activities on a basis
onsistent with the use of resources. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocated on the portion of the asset's use.
Charitable activltles
Charitable expenditure comprises those Gosts incurred by the Charity in the delivery of its activities and
services for its beneficiaries. It includes both costs that can be allocated dlrectly to such activities and those
costs of an indirect nature necessary to support them.
Ralslng funds
Thes8 are costs incurr8d in attracting voluntary income, the management of Investments and those incurred in
trading activities that raise funds.
Grant provlslons
Provisions for grants are made when the intention to make a grant has b8en communicated to the reapient
but there is uncertainty about either the timing ofthe grant or the amount of grant payable.
1.6 Fixed asset investments
Fixed asset investments are Inltially measured at transaction pri￿ excluding Iransaction costs, and are
subsequently measured at fair value at each reporting date Changes in fair value are recognised in net
incomel(expenditure) for the year. Transaction costs are expensed as incurred.
1.7 Cash and cash equivalents
Cash and cash equivalents Include cash in hand, deposits held at call with banks, other short-term liquid
investments with original malurilies of th￿e months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.8 Financial instrumonts
The charity has elecled to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomès party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements. when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and settle the liability simultaneously.

FUND OF BENEVOLENCE OF MARK MASTER MASONS OF CHESHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
Accounting pollcles
(Continued>
Basic flnancial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the effective
interest melhod unless the ariangement constitutes a financing transaction. where the transaction is
measured at the present value of the future receipts discounted al a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Baslc financial Ilabilities
Ba51c finanGial liabilities, including creditors and bank loans are initially recognised al transaction price unless
the arrangernent constitutes a financing transaction. where the debt instrument 15 measured at the present
value of the future payments discounted al a market rate of interest. Financial liabilities classified as payable
within one year are nol amortised.
Debt instruments are subsequently carried at amortised cost, using the effeGlive interest rate method.
Trade credllors are obligations to pay for goods or services that have been aCqUi￿d in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not. they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequenlly measured at amortised cost using the effective inter8St method.
Derecognition of flnancial Ilabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
can￿lled.
Income from donatlons and legacle8
Unrestrlcted
funds
2024
UnrestrlGted
funds
2023
Donations and gifts
Legacies
19,426
2,690
30,000
19,426
32.690
Income from other tradlng activitles
Unrestrlct8d UnrestTlCted
funds
funds
2024
2023
Other income
258
29

FUND OF BENEVOLENCE OF MARK MASTER MASONS OF CHESHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
Income from Investments
Unrestrictsd Unrestrlcted
funds
funds
2024
2023
Income from listed investments
26,061
25,321
Expenditure on ralslng funds
Unrestricted Unrestricted
funds
funds
2024
2023
Fundra181ng and publlclty
Other fundraising costs
2,524
2,502
Expenditure on Gharitable aGtivities
Masonlc
Masonlc
b•navolence benevolence
2024
2023
Dlrect costs
Donations
Other costs
57,172
721
43,000
3,960
57,893
46,960
Share of support and governance costs (see note 7)
Support
1.006
3,117
68,899
50,077
Analysls by fund
Unrestricted funds
58,899
50,077

FUND OF BENEVOLENCE OF MARK MASTER MASONS OF CHESHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 31 OCTOBER 2024
Support costs allocated to actlv5tles
2024
2023
Administration costs
Bank charges
Subscriptions
Room hire
Postage and stationery
Governance costs
1,878
93
216
135
237
558
20
179
49
128
630
1,006
3,117
Analy5ed between:
Masonic benevolence
1,008
3,117
Net movement In funds
2024
2023
The net movement in funds is staled after chargingl(crediting)'.
Fees payable for the Independent examination of the charity's financial
statements
630
558
Trustees
None of the trustees {or any persons connected with them) received any remuneration or benefits from the
Charity during the year.
10 Employees
The average monthly number of employees during the year was".
2024
Number
2023
Number
Totsl
There were no employees whose annual remuneration wa5 more than £60,000.
11 Gains and losses on investments
Unrestrlcted Unrestricted
funds
funds
2024
2023
Gainsl(losses) arising on..
Revaluation of investments
53,271
(19.491}
10-

FUND OF BENEVOLENCE OF MARK MASTER MASONS OF CHESHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
12 Taxatlon
The charty is exempt from taxation on its activities because all its income is applied for charitable purposes.
13 Flxad asset Investments
Llsted
Investments
Cost or valuatlon
At 1 November 2023
Additions
Valuation changes
Reclassification
Disposals
491,839
55,869
53,040
{4,034)
(56,143)
At 31 October 2024
540,371
Carrylng amount
At 31 October 2024
540,371
At 31 October 2023
491,839
14 Debtors
2024
2023
Amounts falling due within one year:
Other debtors
350
15 Creditors: amounts falllng due wlthln one yèar
2024
2023
Accruals and deferred income
790
3,720
16 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donor5 and grantors as to how they may be used. These include
designated funds which have been set aside oul of unrestricted funds by the trustees for specific purposes.
At1
November
2023
Incomlng
resources
Resources
expended
Galns and At 31 October
losses
2024
General funds
526,468
45,743
{61,423)
53,271
564,059
11

FUND OF BENEVOLENCE OF MARK MASTER MASONS OF CHESHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
16 Unrestrlcted funds
IContSnu8d)
Prevlous year:
At1
November
2022
Incomlng
resources
Resources
expended
Galns and At 31 October
losses
2023
General funds
540,498
58.040
{52,579)
(19,491)
528,468
17 Related party transactions
There were no dlsclosable related paty transactions during thè year (2023 - nonè).
12-