2017-12-31-accounts

Chailty number. 102382 Char Tr nd Flnancl I tat•m• ear nd

RAOB Grand Lod of Northern Ireland Charftable Tru Trustees, Re ort and Flnanclal Statements PaDlsl fieference and admin15tradve details of thetha￿ty, Itstrume￿ and advisors Trustees, annual report Independent examinerf5 report Statement offlmndal actMJ•s Balance sheet Notes to the nnanclal ststements 7.11

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B Grand Trustee5' annual re ta stoe rtfor Thelrustee5 p￿se￿tth￿r1￿nu reporttO8etherwbththefjnantial ststementsof RAO86rnnd Lady ofNorthern lYel•nd Cha￿lI￿eTr￿StfOr i vearfrom lsfJ8nuJry 2017to 31st DeCember2o17.TheTD￿ee5 wh05eThed durln8they•ar, aTrJup to thodat•of thls oport, are sotiyrton Pa8e l. Pollclesi7ndoèhlhs In stttlD8oble<tfvgsand planninBforactKths. theTrustgos haV•I￿n con$lder•tlon to 8w•r818uldan¢epub115hedbyth•¢h•rhv CDmmlsslon rela￿nI to PLl￿benefft. ObJecll¥s Th•oblett5 of thelAOBGrand Lod8eof North1￿ IreL4nd Charllable areto rellevethe of ne¢wsttou$ mernber5. wh10￿ and orphans ordependehts of the deceased brtsth￿n.TO idvance cttlzenshlpand Con￿￿nty dwtwieni tr¢ SLWrtln8 sv¢hextemal ghllinthroplc ch•rftabl•¢•cts asdeemod d•51r4bh. Indlvklu•l hm rwtlDwd tohwefuKtl¢Jns4nd to 1urtdr8lsethrouihty￿theY1rto r•ts• fvnds forthechD5enannualthadty. Rr¥¥rfwolottMIi RAC4Gr8nd Lodie of Nathen Irelwd Chaiil•b￿Trvrt support r•lf of5tress, finaKlal hllrd&hlp•nd r•lWof ptyrtrtyfori beneAc￿￿1& In ￿d￿On i ch5051nchwlty has•￿14141￿ ￿n•￿tsd from th•f￿d$fI1$•￿ by 1ndMdU￿ lothls. Gthqconcérn After m•klw epprDprfite enqutrles. theTru51ees h4¥e a reawèble eyci•tksfth•i the ¢h)dty has thJe4u•tefesourtesto contlnu• In opr•iional eX￿lenCe Forthe 1orq5eeab￿ futur•. Far thls reason Ih•y wrntlnuetoadopl the 8¢th8Con¢ernb￿ts In prepthnitheflnanckil st¥t•m•nts. Flmndolrevlew The r￿Utt$ farthe Iln•nd4lyeir¥•s•t¢utlnthe StJte¢nEntof Flnllnclal ktK4tkscn ply 5. •Thd The constAutlon of ¢h•ch¥Ry st•t•sth•tth• •ff•iryof the ettar￿ Ilèto be dlrcied by rhethÈOfntrs, tolnclud•ft¥• 5•ry1niTrust•e5. Mrth¢dofwolrtmefti4relrrtionolTrv5t•eS The mw4ement of thecharftylsthe mspon51blltyofthe Ttusteeswho •ieele¢ied and co.¢pted undertht tem￿ of thE con5t￿Ut￿Tr. Pl•NilorluEur• p•rh7d¥ Ftrtvreoe￿￿pMents Thechorfty hDpesto [￿tI￿￿et0 support the 5tre55, Inanclal hardship and po¥erty of ￿ trfethren and s￿0t0 fundra15eon beh•Wof hs supportAd Fvnd5 *peldosaJstoth ryofuDds are hèld ascu5radkn on b•hallof othérs.

RA08 Graxd Lod rtees. annual re orthem Ireland Charltable Trust ear nded 31st D TheTrwieesao resporfjlblefot prewrlhgt￿TrU￿tees, repDrt 8ndtheflnand s18ts￿M$ ln•rcordancEw￿h gpplCab￿lawand Unlttd KIn￿orn AcwwtlrStand8￿SIUfysted KSn8drm G4n•i3lly kcepted A¢countini Pra¢ticel. The la%vappllcabletocharftlesln Northwn Ireland requlresthET￿steeslo wepareftnarKlal stat•rnentsftrfeathftnand•l¥earwhkh 1kat￿• and falrwew ofthe$iate of affairsof thecharity andof the Inromln8resour115•J appI￿￿on of re50wce$ of th2 chartty lorthatperfod. Inwepwln8thefinartck415tatements, thèTwee5 are r•qulred to.. • s•￿Cl SUltsb￿ a¢¢ountln80lcles•ndthBn appiyth4m CO￿Ll•nI￿,. • obseNe the methodsand pilnclpkgs In IheChariNo550AP.. mBkeludiments and accovntln8 istlrnatesth•t are relson4￿e4nd wudent,. prpDre Ihty nnanClAlstat4mBntsont￿ Bolnitoncern unkss Inapproprtrteto presumethitthe Chartty￿11 contlnueln Lwr•tlon. ThETru5tee5 are rESpon$l￿tfor k•epinB prop•racrounthiiie¢ords Ihatar¢ Suffic￿￿1 ioshowand ¢AgSa￿ t￿(hor￿V,$1rafjsKI￿O$ dbclo¥e th iea50nablo4¢¢uraryai tlm• ihelnancilposllk¥n of lhech•￿fyandenJbIeih1Mt0eDsUre th•t Ihtfinanrl•lstaterr4ents compty wlth the ChIr￿￿$ACt INorthrn Ile￿nd) 2C4J8, theCharftl¢s IAcc¢¥ntsand R•portsl A¢8uiitlonslNDrtherTr Irekindl 2015 atbd the provlsbn5 Dfthe Iru5r ¢eed. Tmy 8re?kn responsIb￿lar 5ale8uard4nithea55eis¢f the Cha￿ty1nd hence fortak1￿¢ re¥onab￿sttys forth•pr¥•ntn •nddQt•ll￿ olfrnud and(h•rknr4wularftkn$. Thk5 ￿port￿S•PPr0y￿ tythe TrusteeJoTr19thOctob•r20L8•nd 5¥n•dOTrthdrb•￿w￿'.

AOB Grand nt examlner's h rltable Twu5t ar nded 31 rtf 17 CHARIERED ACCOUNTANTS & REGISTERED AUDITORS ryortt•theTn¥i•4bofRAOIGMnd WDotllaniMrn lrnknndCtbleTrwt WerepOrtontheflna￿￿lstafem¢nts￿t￿Ch•rfy f¢rthtye•renthd 315t DEc•n•r2017 whkh arn S•taUt¢￿ P•W5 10 11. The ch¥lty'STrustees areiespDTrSib￿l0rthÈ offheTh￿rIII ststements. andtheycor¢sktertharon •udltlÉ nDt rqquwfOrth￿yUr wdersetttrin 6512ldthe Chithle5kt INort￿M IreLindl 2￿84theActlaTh￿ thatan Indepgnd•nt•xaMlnatkin ts r￿eded. It b ourresponilblr￿ to.. * exomlntthe finandl mtqmenti ￿￿dIr5edbQnfjS of the A¢t,. • ftylowthtpruc•rturos lakl downkn th•yner I North•m Iretsnd unders•ctkJn 6519llbl gf theAct; ' sutewh•therpa￿t￿lWmattt￿ hw• com¢to tyJrattenUM. OwÈxamln•thJnwas c•rrf•d out In•c¢ord•ru ¥xththE pw•I DIrtctlon5i￿Qrt ￿th•ch￿l1¥¢¢ffim￿0n forNfrtthEin lrnlind. AneximlTh•iion Indud•$ ¥ rwl•wof th• recordi k•ptby th•fthwty•nd a tortiparbsonof the fln?￿lI1&tO1ernenls pwnt¢d wlthth05er¢ord5. ItalÉo Incl￿•5 COns￿er￿tIon of •nYunusu•l Methjordhclosurfjsln ih•fin•nclal $14lernenis. and wkln8wplanation5 from Twstet5 COrt•rlll •ny ￿ch m•tters.The pw¢ed￿lES U￿ertikerIlo n¢tpro¥ •ll theevldence that woukl berequir•d In¥n audli and Conse4UenT￿ nooplnk7n1$ n #towh•thvth•llnand•l stattm•nts we¥ni •'truel￿￿ fahrv￿￿' artd the reM￿lI￿ed rothcm ￿￿•T$￿t•￿tIn l¢•tern•nt Th15 r•iTh)rt [% rn￿• toth•Trusioei olth2 th•nty, hi Icw￿lnte ¥￿thThererMj0f our•n8aiem•nt. Our)rk h•5 bwn undert•ke sQthatw• mhtcoM￿I•thtftn1Thth•l itthrnentsth•tw• ￿￿•been •ny8¢d ¢ocornpil•, r•pDrttotheTrn#tee5 ofthech•Atyth• w• h￿•d￿50, •nd S￿• Iny nwtt4r$ Ih•t w• ho￿48r￿d to st•t• ro th•n irtthts roport ind fforno othr purpoie. Tothelul￿t•Xt•ntplrmIIt¢ty by ￿w, wedoth)t c<epl ot•ssumA reSpo￿lbIlItyto ¥tw¢n•0h•rt￿nthch•rIfy ind thiTrwt•ttofth• Cth•rw. lorourworkorlwthts report. In¢onnCtk￿ ourwmkn•th)rn mthrhw comto ouratt•ntk)n.' 111 whkh W¥•4 U5 r•OJoThib￿Uu1•10 bIl￿￿that •tymthrtslMipuctth• rn4ulrem•rts'. . tobw Kcwrrfiw r•£orth Ir #cord•n￿￿th¢hI Art. topr•p¥•fln•rKlalststem•rrtswNth wSth the4ca)u￿￿ r•cothndrornptytwllhth Ir rnqulr•mthts ofth•Atthav4 m•t,' or 121 towhkh, In ouroplnkn, t•dr￿n Incrf•rknqnth•proptruthM•ndiwofth•thw￿II st•temeThtstoe reichtd. gMKA(coun¢inil h•rteFqdA¢¢•uM• 30th Oth)bEr2018 BMK Accouniino UmLted Icompony No. N163L721 Lockvlew Rood Belfost BT9 5FJ Tèl.. 028 9a38 1755 Emoil.. Inlo bmkca.com www,bmkco.com ] Lharreieil ALlOLllltaiits DI￿￿k￿ ￿an￿¢FaI.

RAOB Grand otement of Northern Ireland Charltsble Tru flnanclal a¢tEvltles for the ear ended 31 Dtttm Vtsluntdry Incom• Inve5trnont incorn• Subscrlptyons& re8tstratbns Acifvi(le5forienefatlTr8lund5 113S 11350 3,453 13,756 202 12,0 1967 13.756 14Jl8 134 16,925 12,836 29.761 Volunm lrK¢Medls￿I￿+fits Ch￿tab￿ acr￿111e5 GovNnwKecos¢s Don•tlons to chHrlty Merr*ors' expqndltwe4ndirnms 113SO lia50 21.712 Ih32 21.712 1.632 992 16.874 16.874 JO,2 40.zii 13.350 53,568 48,226 II•II•iiwi¥l r•wurt•ifarth•y•Ar 117,6361 Toi•lfvrthknoWtfwr& 715352 24.414 799,716 817,402 752 059 775 959 la ￿n￿￿￿1r40pQr￿llQn1. ThenOte5L￿PO￿s 7t0 lllomipHrtofthetéflnan¢l•l st•temElli$

OBG ndL d Balance heet ofNo 315 ern Ir mber2 Ch rust TO￿￿￿ ts¢d a88ets 434,(140 Stock Ca5hat batykand In h•ntt 4,893 319,￿1 387.644 Cr•dknry:•mountslallniduewlthln on•year 18 341,919 365,726 Tot•115s•tsksspJrTWt ILrybllnl•s 775,959 799,766 77S,959 Restricted lunds Unr•$trkt•d fuTrds 23,￿] 751059 24,424 Toialfvndb Tkneflmnc￿lMl•rneDts￿rn Jpwo¥od by thTru5r•es¢Tr29th Ixiokn2011andsw•d thdrb•h•W, bv". Loy￿sterY• OMMtN Th•￿0￿$0￿ ￿8¥8110 llbrmp•rtoftlwefiMntiilstst•memts

AA08 Gr Year ftdlod eofN rthè I lan 31rt Decem er 2017 bleTust nclal Th•lll4nclal 5tst•ments bEen ple￿red underlhe h15tcrf¢glco$t conventlon wtth Items rerwtsqd atC05t¢iftran5awonvalue ￿rfess otherwtsested In the le￿Vant notes t0th￿e a￿aUThts. The finandwlstaternenighwe bqen yepafed In •¢wrdan¢eW￿hthe Sl•tem•ht of Recommended Prartke.. Arcountlniind A¢portln8 ty ChBr1tgp￿p0rlnI Ib￿r accobnis In accordancewtth Ihe FlTr8ncld H¥po￿nIS￿￿¢￿rd applkable IntheuK and RBpubll¢of liepand IFRSIOZlissuod¢n I6JU￿ 2014and Flnanclal Roportlnistandard opplkab Inthe Unltld Kin8dom d Republc of Ifel•Thl IFIS 102l•n&Charttkg$ActlNort￿￿ I￿￿dI Itix RAOB Gra￿ LOd￿of Northwn If￿1￿d ChwitaWTrwtCo￿tttut¢$ o publk benAfftentya5 denned by FRS 102. GenÈrnlfunds•ri unetstrkted lund5whl¢hareava1lab￿fQruslt the dLEcr•tlDnofih•TrvstW5 Inf￿rther0TrC&Ol ￿l•￿t￿l0￿cl￿$0Ith• ch￿ty¥d whlch h4¥e notb¢•n dE&nir•dfvroih•rpurpJs•s. IrwestrnentlM?rn•, ind10s5•54re &locatedtothe gpprowlafolund. AU Incorne ty rECOOrt&d theChtyh¥•ntlt￿M•rrtttrthe Incomtr, Tt Ls kYob•blè tha th•incgm•wiiib• rKehYd wdthE•rnountof Inconx can bD ffl••sured r•l￿b￿. Inconvd 1•Krq￿y•r&￿41 In rel￿￿ tod0wicffjr•C•￿d undwGNtAhJ Orde￿Ofe￿en•ntI￿reC4n￿d alth•t1￿ olth• dowon. •hdl¢ur• E%pondltuty15 reco8n15ettonce there ts • kiylorconstrwtlveobll8•llon to tr4nslw ecoromle ￿n•￿tto¥thIrd wrty, ￿ isprobhthota tr•nsferofe¢onomk b•n•fftswUI be requlred ¥ettlem8ni the￿n￿U￿t01 th•obll8Oln tan b•me•sured r￿1•￿¥. Exptlldlture Is class11￿1 byct]￿l¥. ThBcostsof¢ach •ctlviiyar• m￿ upollhetoialof dlfe¢f c05ts sh4red Costs, InCItsd￿8 suppNtC05ts Invow In undort•kl lach ittl￿ty. Threa costs Ottrlbutab￿ to slnil•1tti￿tyart allocated dlrethyto Ihat actfvlty.Shaf¢d costs whth contrtbutetornorèthan o la￿lty•n￿ 5UPPOrt e05tswhlchireTrJt 1ttrlbutlb￿ to o$inBltxtfvityare apportloned b•¢WeenthOst•ttTr4￿leJ oh b•sls conJL%¢entwlthth tss¢ of resourtes. Central cojts ar••lloui¢d onth•ba51% ultlme5P•nL •ndd•pr•¢1idonch•riJ•lbc￿94 onth• ofthTr•bseVs us•. Fundr•isinscoMi Ire rh)5e Incurred In se•klnivthurrtaryCOnlrlbutkin5 and donot I￿UdethQco$ts Df dls5emlnaiirt8lnlorm•iion Insupportof the chaTll•t4ea¢t1vrt￿s. GovernancE CO$ts •rethoAe IrKurrod Ineonnirtkni w￿h idmlnlslrallorlof th•<h4tbty Ind c¢mpll4nc• wbth¢¢rtslltUlknn )nd51arutory i¥ulrernents. Costs of8eneiatlnilunds8r costs Incurrqd In •tt￿lr￿vo1uTh1Iry In￿, Ind th￿e I￿￿￿￿1d Intr•dlr4 att￿ltI2 thèt rats•fwth. C4rM•bleacNvltlei Govemance COStsJrq casts Incurred on th• ch•rty's eduutlon¥opernthns, IwluOlrrfsuppDrtCO$ts ret•tln8 tothe W￿r￿n¢t01the ¢harlty apporUontdtochar*4ble aUlVlUe5.

Gra f ended Lod e of Northtrn I 1st D￿ember 2017 bl dal TuJlW•tsd•tswdd4¥r¢¢l•i Tang￿left￿e￿aLots •tsrnled at CQSI. net ofdepreE1atloTrandanypr￿$r￿ for Impalmm. Depredèuon ￿ prtyrftdEd at r•te5 calcuht4d towv oftth• cost ofthed a55ets. ￿&$theIr esVM•tedr8l¢Jual value, obYrthRlr•xpttted usthjl onthelollovAn8bès•s.' Th•Tru5tea$hwrt re￿￿d the carryiw VI￿00fth• propertyat the Wance$heet dDte¥nd, bpsed Uponth•q￿ll￿aThj kLitlon oftl prowrty, bellwtthE valueappended In thflnartClilst4tements b accurate Dnd fvence nolmpJlnnEni Is necessary. Tha Trwtee5 re¥bow•d the(ar￿￿￿ul off¢xtur•s •ndflttln8S atth•ts&•nc•shÈtdDt••rnl bd¥¢th• ¥4uD ¥Sl•hdto b•th• r•Sid￿l v•lue0ftht￿. Interest onfDnds h•ldond•poiif * knclud•d when recqlvibl•4n&ih ￿ts• m••9Jred r•1￿b￿thech￿ty,. thb ts normily won notlf•tlonolth• Intwtit yld or p•yibl¢hth• bank. U•blld•• Ulbllftles arè reco1￿￿then Ih•r• oblaibn •tth• bI￿nce sheetdth•sa r•sultola past ent, It pr¢babTe lfvaiatrbnsferof econom benefitwlll ￿ requlred In stttl•mem, •nd the whount of ihe3Ettlemeni tin beesthnoted relLibty. Uabbl￿1￿•rt recwnlsed atth•am￿nt that th• chJrttyantlclpa¢es Itwlll to dlthorthe iffl¢¢Ant ￿ ￿lI4¢￿V14S ath•rthd wM•rrt5f￿fv•¢ty)d1or s•Thl¢os I•[•￿¢d Irom IndvtdualPAOB lothw forchidwife pwpos a In¥•¥tm•Nt 350 g•rth IMVrt re￿w￿d le￿￿¥b Gra￿ Lod8e du•5 Grand LDdoe rewstTrtyani GrBnd L0d4•$ub5crtpt￿TrI 6,235 114 0.235 6593 152 7.573

AO8 ndLo of Nort 31st December 2 rn Irel 17 aren ndal 5 AdMtf•rw•r•tknilurAs IOefici(l on Sate ofJfft 345 11431 145 11431 254 11201 202 202 134 H•lplni Hand£h￿ry GLCh•rfty 350 123SO IiLO 12.350 12,350 Izc 16 Stsflcosts B•nkf•es &thwys G•Mril ict+dt￿$ 20,781 20,781 317 3.075 651 6SI • q•¥rn•nt•co 16 f•s 632 992 WO Gr•tyJ Lod8e ofNorthern Irthd Ch•rttotrleTiu$tch•Ai•bledon•t￿n

B Grand Lod Year ended 31st De Northerft er 2017 rft•bleT Notes to 10 m•mb•rn'•wndt¢urw￿lrth 2016 ¢)fkersandre8alla Contdbuthon tD K4OBHeadquartersClubts￿ls o•th benefitlrams 2,249 8.475 6.150 1249 &475 6,150 16.874 16,87d 20.2 Fr••hoNI sth bWnnlw4nd￿d ofth•yew 433,030 i.oio Iz sw fundi St•tIOn•ryar￿]ew• 4.993 4,893 IJ Cwh •thnkaTrd tn It4nd 2016 8•nk c￿￿¢ntIcCQu￿t 8ankdeposlt Jccounts (8entrill Bankdepo51t￿COynIs [d￿1n•t•d) S.017 315.591 S,017 315,991 23,WJ 6.n7 351,975 24.414 29,900 92L.001 383.176 918 15 Sl•t•ffhiNtoffu He$trlrted lunds unrestrlct•dfund6 14,414 775,352 Il636 16,925 113,3SOI 140.2181 21,900 752,059 775 959 io

IIAOB Grand lo t ofNorthem Year end d 31st December 2017 land abl 16 olM¢4m•tsb•￿yeft￿￿ T•wlblethed assets c￿￿m1 ass•ts Crndltors.. aMoutsf•llln8due wthlnoneyoor 434,040 325,￿1 17,8821 434040 349,&X 17,8821 23. 38Y,644 1219181 li