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

rand Lod
ble fru
earen
ren
rnlnl
mber20
LoylsSterrettlCh8WPErsonl
W•tterA%he
Owen Seenan
Cedlmartl
J05ephMarti
102382
17Chur<h Strtet
ee￿$t
8T1 IPE
0mKAc¢ount￿ Urf4ted
43 lockvlowRoid
Be￿•$t
BT9 SFJ
Fh5tTru5t 8•thk
Un￿er$￿ Ro
Bolla51
8T7 iwct

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.
Pollclesi7ndoèhlh*s
In stttlD8oble<tfvgsand planninBforactKths. theTrustgos haV•I￿n con$lder•tlon to 8w•r818uldan¢epub115hedbyth•¢h•rhv
CDmmlsslon rela￿nI to PL*l￿benefft.
ObJecll¥*s
Th•oblett5 of thelAOBGrand Lod8eof North1￿ IreL4nd Charllable areto rellevethe of ne¢wsttou$ mernber5. wh10￿ and orphans
ordependehts of the deceased brtsth￿n.TO idvance cttlzenshlpand Con￿￿nty dwtwieni tr¢ SL*Wrtln8 sv¢hextemal ghllinthroplc
ch•rftabl•¢*•cts asdeemod d•51r4bh.
Indlvklu•l hm rwtlDwd tohwefuKtl¢Jns4nd to 1urtdr8lsethrouihty￿theY*1rto r•ts• fvnds forthechD5enannualthadty.
Rr¥¥rfwolottMIi
RAC4Gr8nd Lodie of Nathen Irelwd Chaiil•b￿Trvrt support r•l*f 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•tksf*th•i the ¢h)dty has thJe4u•tefesourtesto contlnu• In
op*r•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 dlr*cied by rhethÈOfnt*rs, 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 Acwwtlr*Stand8￿SIUfysted KSn8drm G4n•i3lly kcepted A¢countini Pra¢ticel.
The la%vappllcabletocharftlesln Northwn Ireland requlresthET￿steeslo wepareftnarKlal stat•rnentsftrfeathftnand•l¥earwhkh 1k*at￿•
and falrwew ofthe$iate of affairsof thecharity andof the Inromln8resour115•J appI￿￿on of re50wce$ of th2 chartty lorthatperfod.
Inwepwln8the*finartck415tatements, thèTwee5 are r•qulred to..
• s•￿Cl SUltsb￿ a¢¢ountln80lcles•ndthBn appiyth4m CO￿L*l•nI￿,.
• obseNe the methodsand pilnclpkgs In IheChariNo550AP..
mBkeludiments and accovntln8 istlrnatesth•t are relson4￿e4nd wudent,.
pr*pDre 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• ihelnanci*lposllk¥n of lhech•￿fyandenJbIeih1Mt0eDsUre th•t Ihtfinanrl•lstaterr4ents compty wlth the
ChIr￿￿$ACt INorth*rn Ile￿nd) 2C4J8, theCharftl¢s IAcc¢¥ntsand R•portsl A¢8uiitlonslNDrtherTr Irekindl 2015 atbd the provlsbn5 Dfthe Iru5r
¢eed. Tmy 8re?kn responsIb￿lar 5ale8uard4nithea55eis¢f the Cha￿ty1nd hence fortak1￿¢ re¥onab￿sttys forth•pr*¥•nt*n •nddQt•ll￿
olfrnud and(*h•rknr4wularftkn$.
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 lrnknndCt*bleTrwt
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 pw*nt¢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$￿t•￿tIn l¢•tern•nt
Th15 r•iTh)rt [% rn￿• toth•Trusioei olth2 th•nty, hi Icw￿lnte ¥￿thThererMj0f our•n8aiem•nt. Our**)rk h•5 bwn undert•ke* sQthatw•
m*htcoM￿I•thtftn1Thth•l itthrnentsth•tw• ￿￿•been •ny8¢d ¢ocornpil•, r•pDrttotheTrn#tee5 ofthech•Atyth• w• h￿•d￿50, •nd
S￿• Iny nwtt4r$ Ih•t w• ho￿48r￿*d to st•t• ro th•n irtthts roport ind fforno oth*r purpoie. Tothelul￿t•Xt•ntplrmIIt¢ty by ￿w, wedoth)t
c<epl ot•ssumA reSpo￿lbIlItyto ¥tw¢n•0h•rt￿nth*ch•rIfy ind thiTrwt•ttofth• Cth•rw. lorourworkorlwthts report.
In¢onn*Ctk￿ ourwmkn•th)rn mthrhw com*to 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•coth*ndrornptytwllhth*
Ir* rnqulr•mthts ofth•Atthav4 m•t,' or
121 towhkh, In ouroplnkn, t•dr￿n Incrf•rknqnth•proptruthM•ndiwofth•thw￿II
st•temeThtsto*e 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￿lM*l•rneDts￿rn Jpwo¥od by th*Tru5r•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
bleT*ust
nclal
Th•lll4nclal 5tst•ments bEen ple￿red underlhe h15tcrf¢glco$t conventlon wtth Items rerwtsqd atC05t¢iftran5awonvalue ￿rfess
otherwtsest*ed In the le￿Vant notes t0th￿e a￿aUThts. The finandwlstaternenighwe bqen yepafed In •¢wrdan¢eW￿hthe Sl•tem•ht of
Recommended Prartke.. Arcountlniind A¢portln8 ty ChBr*1tgp￿p0rlnI Ib￿r accobnis In accordancewtth Ihe FlTr8ncld H¥po￿nIS￿￿¢￿rd
applkable IntheuK and RBpubll¢of liepand IFRSIOZlissuod¢n I6JU￿ 2014and Flnanclal Roportlnistandard opplkab* Inthe Unltld Kin8dom
d Republc of Ifel•Thl IFIS 102l•n&Charttkg$ActlNort￿￿ I￿￿dI Itix
RAOB Gra￿ LOd￿of Northwn If￿1￿d ChwitaW*TrwtCo￿tttut¢$ o publk benAfftentya5 denned by FRS 102.
GenÈrnlfunds•ri unetstrkted lund5whl¢hareava1lab￿fQrus*lt the dLEcr•tlDnofih•TrvstW5 Inf￿rther0TrC&Ol ￿l•￿t￿l0￿cl￿$0Ith•
ch￿ty¥d whlch h4¥e notb¢•n dE&*nir•dfvroih•rpurpJs•s.
IrwestrnentlM?rn•, ind10s5•54re &locatedtothe gpprowlafolund.
AU Incorne ty rECOOrt&d theCh*tyh¥•ntlt￿M•rrtttrthe Incomtr, Tt Ls kYob•blè tha th•incgm•wiiib• rKehYd wdthE•rnountof Inconx
can bD ffl••sured r•l￿b￿.
Inconvd 1•Krq￿y•r&￿41 In rel￿￿ tod0wicffjr•C•￿d undwGNtAhJ Orde￿Ofe￿en•ntI￿reC4n￿d alth•t1￿ olth• dowon.
•hdl¢ur•
E%pondltuty15 reco8n15ettonce there ts • kiylorconstrwtlveobll8•llon to tr4nslw ecoromle ￿n•￿tto¥thIrd wrty, ￿ isprob*hthota
tr•nsferofe¢onomk b•n•fftswUI be requlred ¥ettlem8ni the￿n￿U￿t01 th•obll8Ol*n tan b•me•sured r￿1•￿¥. Exptlldlture Is class11￿1
by*ct]￿l¥. ThBcostsof¢ach •ctlviiyar• m￿* upollhetoialof dlfe¢f c05ts sh4red Costs, InCItsd￿8 suppNtC05ts Invow In undort•kl
lach ittl￿ty. Threa costs Ottrlbutab￿ to* slnil•1tti￿tyart allocated dlrethyto Ihat actfvlty.Shaf¢d costs whth contrtbutetornorèthan o
la￿lty•n￿ 5UPPOrt e05tswhlchireTrJt 1ttrlbutlb￿ to o$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•ri*J•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.
C*4rM•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￿aL*ots *•tsrnled at CQSI. net ofdepreE1atloTrandanypr￿$r￿ for Impalm*m. Depredèuon ￿ prtyrftdEd at r•te5 calcuht4d towv
oftth• cost ofthed a55ets. ￿&$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•sh*ÈtdDt••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• obl*aibn •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¢￿V*14S ath•rthd wM•rrt5f￿*fv•¢ty)d1or s•Thl¢os
I•[•￿¢d Irom IndvtdualPAOB lothw forchidwife pwpos
a In¥•¥tm•Nt
350
g•rth IMV*rt 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 AdMt*f•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
IiL*O
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¢ur*w￿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
*s*th 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.. aMou*tsf•llln8due wthlnoneyoor
434,040
325,￿1
17,8821
434040
349,&X
17,8821
23.
38Y,644
1219181
li