REGISTERED CHARITY NUMBER: NIC 101)079
f the Trus¢tt$ and
Flnanelal StAtements forthe Year Ended 31
2025
Down Masonie Widows, Fun
R Savage & Company
ALcounlanis & Tayalion Lonsultanls
Old Bank House
2 Crossgar Road
SainifiL'ld
Ball)nahinch
Co. Duwn
EIT24 7BD

Down Masonic Widows, Fund
Con¢ents of the Finaneill Statements
for the YeAr Ended 31 Janua
2025
Page
Report of the Trustees
Independtnt Examiner's Report
Stattment of FIDanclal A¢ilvlties
Balance Sheet
Notes to ihe Flnanclal Statements
Detailed S¢atement of Fininf ial Actlvllle$
10

Down Ma50nic Widows, Fund
ort of the Tru5tee5
for the Year Ended JI Januar
202
The Iru5*es presenl iheir repK)rt ￿.1¢h th¢ financial statements ol. the charil) for the year endLxl 31 January. 2025. The
trustees hai'e adopied (he proi'isions ol- Accounting and Reporting bj. Charilies: SiatcmLnl ot Recomm¢nd¢d Praciice
applicable ttp L'harilies preparing their aLcounts in aicordance M iih the Financial Reporting Siandard applicablc in thL
UK and Republic OÈ Ireland IFRS 1021 Ici7ccti%'e l Januarv 20191.
STRUCTiJRE, GOVERNANCE AND MANAGEMENT
Governlng documeTht
ThL charit) is conirolled b}" lis 8o*emin8 documeni. a deed ol irusl and constiiute.8 an unincorFM)rated charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Reglstered Charlty number NIC 100079
Prlnclpal addre55
Beagh Lodge
l ThL' Grungc
Lisburn
Co. Anirim
BT28 3XX
Tru51ee$
R.W. Bro. D. Sm)Ih
R.W. Bro. W.(i.l. RiL.hie
R.W. Bro. N.W. Sufferin
R. W. Bro. E.J. Williamson
R.W. Bro, D,R, Wo(NJro
R.W. Bro. l.A. Kirkpatri¢k
R.W. Brv S. Sni)dden
W. Bro. G. Anketell
Independent Examiner
R Saiase & Compan).
ALLuunlanls & Tdxalion Consulian15
Old Bank I louse
2 Cro$sgar Road
Sainifield
Ballynahinch
Co. Do￿n
BT24 7BD
Approved b). order ol.the tr￿ard of iNslees on 24 Februar) 2025 and signed on ils behall. bv:
R.W. Bro. W,ti.l. Ritchi¢- Truste¢
Pg8e I

Inde
endent ExAminerf$ Re
rt to tht Tru$tees of
Down Masonic Widows, Fund
I re￿rt on the &'Lounis ot-the chariti for Ihe ¥ear ended 31 January 2025. which arc sct out on pages Ihrtt to nine.
Respertlve responslbllliies of charity trustees and examiner
As Ihe chari1> s Iru5tees )'ou are reSFK)nsibl¢ lor Lhe preparation of the accounts in accordanLY ￿1th the requiremenl5 01.
the Charities Acl (Northern Ireland) 2008.
It is mv re5Frt)nsiblit) lo:
examine the accounts under Section 65 Ol'the Chariiies Acl
lollow the prO￿dureS laid in the 8¢n¢rdl Directions given b) the Charily Commission tor Northem
Ireland under Seclicin 651911bl ol'the Charities Act
slate whether particular matters ha¥e come to m), attention.
Baslg of the Independent examlner's report
I have examined your charit). accounts as rcquired undcr Scction 6) ol" (he Chariiies Act and examination was
Ca￿led oul in accordance with the general Directions giNen b! ihc ChILrit￿ Commission lur Nonhern Ireland under
Section 6519Mbl ol the L"harilies Act. The examinalion included a revieH' ol. the a¢¢ouniing rewrds kepi bj the ¢harity
and a ¢ompariFA)n ol ihe accounts presented H"ith those record5. li also included consideraiion ol. any unusual ilems or
di$¢lvsu￿$ in Ihe accounts. anJ seekin8 explanaiions from as ¢harii>' trustees conceming an) such matlers.
My role is to slatc M'hcthcr any matcrial mattcr5 have cvmc to my aitention giving me cause to beli¢v¢'.
Tho1 acLouniing records i¥ere noi kept in accordance with Section 63 Ol-the Churilies Act
'l-hai IhL' accounts do not accord M'iih Ihose accounting records
Thai (he aLcounis do noi Compl) w iih ¢h¢ a¢¢ounling requirernenls ofthe Charities Aci
That there is I'urther inlomialion needed lor a proper understanding ol'thL' aL'counis ts) be reached.
Independent exY4mlner'$ $¢atement
SinLe i'our chariii s gross iliLomL L¥LLeded £25U.Ot)U }'i)ur ¢xamin¢r musL b¢ a m¢mber ol. a lisied bodi,. l Lan c()nlirni
Ihal l am qualilied io undertak'e the examination because l am a member ol. the Inslitulv vt Financial Accounianis M'hich
is one ol-the lisied iN)dies.
I have completed my e.xamination and hab'e nv L'L)nLerns in respect ol. the matters I l) 10 141 liAed atove and. in
connection with lolloM'in8 the Directions ol. the Charity Commission lor Northem Ireland. I have found no matlers Ih
require drawin8 to your attenlion.
R Sa￿age & Co Lid
Insliluie ol. Finan¢ial Accountants
R So¥ag¢ & Compan
Accountants & T&iation Consultants
Old Bank Huuse
2 Crossgar Road
Sainifield
Ballynahineh
Co. Down
BT24 7BD
24 Febru￿ 202)
Page 2

Down Masoni¢ Widow5, Fund
Si¥temen¢ of Financial Activities
ror the Year Ended 31 Janua
2025
31.1.25
-rv(al
tunds
31.1.24
'I'otal
lJnre5tricted
Restricted
tund
Noles
INCOME AND ENDOWMENTS FROM
ik)nations and Icgacics
97.559
97.559
96.652
In*estmeni income
175.675
175.675
187.874
Tot*1
273234
273.234
284.526
EXPENDITURE ON
Raisin8 lunds
31.651
31.651
11.551
ChgJrlt*ble ac¢lvl¢les
Annull&￿15
Genernl
135.101
6228
135.101
6.228
145.071
5.550
To¢AI
172.980
172.980
162.17?
Nel ¥ains on investments
58.136
58.136
26.331
NET IIYCOME
158.390
158,390
148.685
RECONCILIATION OF FUNDS
Total funds brou8ht lom8rd
2.181.248
2.181,248
2.032.563
TOTAL FUNDS CARRIED FORWARD
2.339.638
2.3.19.638
2.181.248
I"hc note5 fo￿ part ot thes¢ linanrial 5takm¢n15
Page 3

Down Masonie Wldows, Fynd
B*lance Sheet
31 Janua
2025
I'nrL'%lriil¢d
RLsifiLILJ
I'1)iJl
N'()le5
FIXED ASSETS
rang)iblL &%.%CI
Ini estmenLs
l. j(16.793
67?. j6 J
.596.793
67?. j6j
1.5()6.7L)3
j14.477
? ?69..l j6
? ?69.356
C.URRE.NT ASSETS
t)l.b￿}r
C'ash at bank
*8.?04
4L).?X?
?11.2114
414.211?
i7.193
44.760
77.J86
77.486
CREDITORS
Am()uni% lalling due li iihin lin¢ i ¢ar
17.?1141
17 ?1141
19.9? j
NET CI.'RRENT ASSETS
711.?14?
7U.?11?
7? 11?g
TOTAL ASSETS LESS CI,'RRENT
LIAIJII.I'I-IES
? 339.638
?.339.6311
* 18.1.?4
PROVISIONS FOR LIABILITIES
NET ASSETS
?.3 jg.6311
7.339.638
FL:NDS
Llnr¥siriLled lunds
? 339.638
? 1111 ?411
TOTAL FUNDS
? 339.638
? 1111 ?4¥
l-hl linanLial slJt¢ment.4 Ile￿ apprL)i L'd bi Ihe 141)ard nl. Truslees Jnd authL)rised li)r issue on ?4 F'L'bruJrn ?11?5 dnd
i'erL 518neJ on ils bLhall- b):
R.IA'. Brii. W.G.l.
Tru51ee
R.W. Bro. D.R. W(M)drow - I rustee
The notes t.omi part ot-these linancial statemcnt5
Page 4

Down Masonic Widows, Fund
Statement of Financial Activitl¢5
for the Year Endtd 31 Januar 202S
31.1.25
Total
tunds
31.1.24
'rotal
Unreslricled
t-und
Restricled
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
97.5)9
97.559
96.652
Invesiment inLome
175.675
175.675
187.874
Tot*1
273.234
273.234
284.526
EXPENDITURE ON
Raising lunds
31.651
31.651
11.551
Ch*rit*ble activities
Annuitants
General
135.101
6.228
135.101
6.228
145.071
5.550
Totil
172.980
172.980
169 172
Net gains on investments
58.136
58.136
26.331
NET IIYCOME
158J90
158.390
148.685
RECONCILIATION OF FUNDS
Total funds brought forward
2.181.248
2.181,248
2.032.563
TOTAL FUNDS CARRIED FORWARD
2.339.638
2.339.638
2.181.248
The notes froTh part ol. lh￿¢ tinancial 5ta¢¢mentS
Page 3

Down Masonle Wldows, Fund
Notes to the Flnanclal Statements
r Ended 31 Janua
2025
ACCOUNTING POLICIES
Basis of preparing the fiTraneial ststements
The linancial slakments ol" the charit).. which is a public benetil entit%. under FRS 102. have been prepared in
accorilunLc i￿1¢h the Charities SORP IFRS 1021 'A¢¢ouniing and Rewrting b). Charilies: Stsiemenl of
ReLommended PraLtiLe applicable io Lhdrities preparing iheir acLounts in aLcordance M'ith ¢hc Financial
Re￿)rting Standard applicable in the UK and Republic ol. Ireland IFRS 1021 ILnixli%'e l January 2UIg1'.
Financial Reprting Standard 102 'The F'inancial Repx)rting $18ndard applicable in the UK and RLpubliL ol.
Ir¢land' and ihe Charities Acl l Northem Ireland) 2008. 1.he tinancial 5tatemL'r>ts ha￿¢ been prepared under the
hisi()rical cost conN'cnliun. M'ith thL c.xcLption ol" invesunents %4hich are inLluded at market ialue.
Income
All income is reco8ni5ed in the Statemeni of Finaneial ALtiviiits once ihe charii>' has entiilement to the fund5. it
is probable ihai the ineome will be receiied and the amount can be rnea5ured reliabl>'.
Expenditure
Liabi lilies are rewgni5ed as e.xpenditure as soon a5 therc 15 & legal or consLruciive obligation cornmillin8 thc
chariiy to Ihal expenditure. 1¢ is probable thal a Iransler ol. eLonomic benelils will ￿ requircd in 5¢ttluMeni and
the amount ol.the obligdliun can be measured rel iabl>. Expendiiure is aiLounted tor on an accruals bdsis and has
been classi11￿ under headings that aggregaie all cosi rela￿d to the calegory. WhL'rc cosls cannol be dirKtI>
atlributed to particular headin8S they have been allocated lo actiiities on a ba515 L'onsi￿ent wilh ihe u.se ol.
resources.
Granis ollered subjeci io ¢ondiiion8 which hal'c not been met at the >'eAr enL1 date are noied as a ¢ommilment bul
noi accrued as expenditure.
Tangible fixtd *J$el$
Depreciation is pro￿.1ded ai Ihe lolloH'in8 annual rate5 in order to ￿rIte olT each asset over ils eslirnated uselul
T*x4¢lon
ThL chariiy is ex¢mpi from l&x on ils Charitable aclivilies.
Fund aceounting
Unrestricted lunds can be used in acLordance with the charitable objective5 al the discretion ol. the Iruslees.
Restricted 1.unds can onl). be used for particular reytriLXed puryK)se5 Within the objects of Ihc charli>".
Restrictions arise when Speci fied b). Ihe donor or w'hen lunds are raised for particular restriLted pUr[￿S.
Further explanalion of the nalure and purpose of each fund is included in the notes lo the financial stsiernents.
INVESTMENT INCOME
31.1.25
31.1.24
Rent5 recei￿.ed
Deposit account interest
174.521
1.154
186.310
1.564
175675
187.874
Page 5
continued...

Down Masonic Widows, Fund
Noles to the Finan¢ial Ststement5 - continued
for the Year Ended 31 Janua
2025
RAISING FUNDS
Investment manggement Costs
31.1.25
31.124
Portfolio managemeni
Adjustment ￿ Pro& ision for Exprndilure
33.651
27.551
31.651
11.550
TRL'STEES, REMUNERATION AI4D BENEFITS
rhere were no Iru5tees' remuneration nr other benelils lor the ￿tar ended 31 January. 2U25 nor for the year ended
31 Januar) 20?4.
Trustees, expenses
There M'erE no trusttts, expenses paid lor the ¥'edr ended 31 Januapj. 2025 nor for ihc )'ear ended
31 Januao 2024.
COMPARATIVES FOR THE STATEMENT OF FINJ ANCIAL ACTIVITIES
UnrL'5triLled
Reslricl¢d
Tolal
INCOME AND ENDOWMENTS FROM
Donalions and le8acies
96.652
96.652
In￿¢s¢ment income
187.874
187.874
Total
284.526
284.526
EXPENDITVRE ON
Rai5in8 tund5
1.551
11,551
Charitable ae¢fvllle$
AnnuiiAnis
General
145.071
5.550
145.1171
5.55n
T￿￿1
162.172
162.172
Net gains on inwestrnen15
26.331
26.331
NET INCOME
148.685
1411.68)
RECONCILIATION OF FUNDS
To￿1 lunds brought for¥vard
2.032.563
2.032.563
TOTAL FUNDS CARRIED FORWARD
2.181.248
2.181.248
Page 6
continued...

Down Mgsonle Wldow$' Fund
Note5 to th¢ Financial Slwt¢m¢nts - continu¢d
rEnd
31 Janu
202S
TANGIBLE FIXED ASSETS
FrL'chold
property
COST
Al l February ?024 and 31 January 2025
1.596.793
NET BOOK VALUE
At 31 JanuaTr 2025
l.i96.793
Al 31 January
?024
1.596.793
FIXED ASSET INVESTMENTS
Lis¢ed
infv'esiments
MARKETVALUE
At l February
?Q?4
Addilions
514.427
158.136
Ai 31 January 2025
672.563
NET BOOK VALUE
At 31 Jdnudr>
?U?5
672.563
At 31 January 2024
514.427
There w'ere no investment assets oulside the UK.
Cost or valuailon at 31 January 2023 is rePreSen￿d b).:
l.isted
investments
Valu&tiurt in I
672.563
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25
31.1.24
Trade debtors
28.204
37.193
Page 7
continued..

Down M4sonlt Widows, Fund
Not¢5 to ¢h¢ FiDanclal Statements - contlnued
forth Y
nded 31 J
2025
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25
31.1.24
Trade crcditor5
Taxation and socidl securit)
Other creditors
6.704
500
9,9?5
7.204
9.925
io.
PROVISIONS FOR LIABILITIES
31.1.25
31.1.24
Pro￿.1$10n$
2.000
MOVEMENT IN FUNDS
Nel
movemeni
in lunds
Ai
31.1.25
Ai 1.2.24
Unreserlcted fund5
Jeneral fund
2.181.248
158.3
2.339.638
TOTAL FUNDS
2.181 ?48
158,390
2.339.638
Nel mowemeni in lunds. included in ihe above are &s lullui¥s:
Incoming
re￿urceS
Resources
expend¢d
Gains and
losses
Mo¥ement
in lunds
Unr¢strict¢d funds
Generdl fund
273.234
1172.rJ¥o)
58.136
158.390
TOTAL FUNDS
273.234
17?.9801
58.136
158.390
Comparativu for movement In
Nel
moi'emenl
in funds
Ai
31.1.24
At 1.2.23
Unrestrleted funds
General fund
2.032.563
148.685
2.181,248
TOTAL FUNDS
2.032.563
148.685
2.181.248
PaBe 8
continucd...

Down Masonic Widows, Fund
Notes to the Financial Siatements - eontinued
for the Year Ended 31 Janua
2025
MOVEMENT IN FUNDS- continued
Compardtii'e nel movemeni in lunds. included in the above are as follows..
Incoming
re￿}Urce
Resources
e.xpended
Gains and
105se5
Movement
in lunds
Unrcslricled fknllds
General lund
284.526
1162.1721
26.331
148.685
TOTAL FUNDS
284.526
162.1721
26.331
148.685
A currenl J'ear 12 monihs and prior j'ear 12 month5 combined position is as follows.
Nei
movement
in lund5
At
31.1.25
Al 1.2.23
Unrestrlrted (unds
General fund
2.032.563
307.075
2.339.638
TOTAL FUNDS
2.032.563
-31)7.075
2.339.638
A current >ear 12 months and prior >'ear 12 m(Jnths combined nei moi emenl in funds. included in the above arL'
as ffollow's:
Incoming
re￿UrceS
Re5()urces
expended
(iains and
1055es
Movement
in funds
Unre$trl¢ted funds
(ieneral lund
557.760
1335.1521
84.467
307.075
TOTAL FUNDS
557.760
335.1521
84.467
307.075
12.
RELATED PARTY DISCLOSURES
There M'ere no relaied parly Irdnsaction5 for the >ear ended 31 JÉinuury 20?5.
Page 9

Down M#sottie Widows, Fund
Detailed Statement of Financlal Aetlvltles
for th¢
rEn
2025
31.1.25
31.1.24
INCOME AND ENDOWMENTS
Donations and legacies
Donatiuns
Gitt aid
General
79.159
18.320
80
79.807
16.467
378
97.559
96.652
l•ve$tmefit ineome
Ren15 receiTr¥ed
Deposit account inieresi
174.521
186.310
1.564
175.675
187,874
Tot41 In¢omine res0￿ree5
273.234
284.526
EXPENDITURE
Invextmtnl man*gem¢n¢ ¢o$ts
Portfolio managLment
31.651
11.551
CharStAble Aetlvlties
Gran15 10 individuals
135.101
145.U71
Support Costs
M¥JnaEement
Insuranc¢
612
535
FIDAnee
Bank charges
123
155
Governance cost5
SundriLS
Arwuntaney and legal lees
4,293
3.6(
1.2
4,1160
Total resource5 eNpended
172.980
162.172
Nt¢ ineomt before ylns and losses
100.254
122.354
Re*115ed recoenised gwins and lossej
Realised gain4(losses) on ti.led a55e¢ in￿eStments
58.136
26.331
income
158.390
148.685
This pa8¢ th)e5 not tvrn part ofthe $￿tUl0Th linancial sta￿men
Page 10