Arthur Square & District Masonic Charity Committee (ASDMCC) Trustees report for the year ending 31" December 2023. Trustees. Officers and advlsors Trustees HM Revenue and Customs and Charitie5 Reglstration Number XN44672 Stephen Duffield Dennis Wheavil Lionel Clark Paul Mann Chalrnian Stephen Duffield Charlty Commlssloners Reglstration Number NIC 102579 Wice-chalmian Vacant Treasurer Paul Mann Independent Examlner Mr Cecil Wilson Secretary Dennis Wheavil Gift Aid 5ecretsry Lionel Clark Sub- Committee Registrar: Stephen Ruston Events Co-ordinator: Stephen Abrol Information OfFicer= David Savage Meeting Place Masonic Hall 19 Arthur Square Belfast BTI 4FF NIC 102579 Page I Arthur Square & Distrirt Masonic Charity Committee {ASDMCC) Trustees report for year ending 31" December 2023 The trustees present this annual report, with an independently examined financial report consisting of receipts and payments account, a statement of assets and liabilities and the external scrutiny report from the independent examiner for the year ended 31 December 2023. The information with respect to trustees. officers and advisors set out in page I forms part of this report. Basis of preparatlon The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statements of Recommended practi￿ applicable to charities preparing their accounts under section 64{3) of the Charities Act (Northern Ireland) 2008. Statutei governance and management The charitvs governing document is a constitution. The thaiity is controlled and run by the trustees who are listed on page l. The treasurer controls the daily transactions, which are authorised by the committee. The gift aid secretary verifies and applies to HM Revenue and Customs for gift aid with all monies going directly into the charlty accounts. The trustees are proposed from members of the committee and ratified at the AGM on an annual basis, with the chairman and vice-chairman restricted to a maximum of three consecutive years. Rlsk rnanagement The trustees have assessed the major risks to which this charity may be exposed and remain satisfied that systems are in place to mitigate any exposure to such major risks. Objectlves and Activitie5 The prevention or relief of poverty amongst widows of freemasons, relative5 of freemasons or freemasons who are experiencing finanaal hardship. who are or were subscribing members, of lodges within The Chartty Committed. At its discretion The Charity Committee, can provide finanaal assistance for other exclusively charitable purposes as defined in the Charities Act (Nl) 2008 NIC 102579 Page 2 Arthur Square & District Masonic Charity Committee {ASDMCC) Trustees report for year ending 31" December 2023 Achlevement and perforn￿n The Statement of financial attivities is fully set out for the year ending 2023 on pages I to 3 in the financial report. Income for the reporting period totalled £17.043.47 of which charitable income amounted to £16,778.32. Total expenditure during the reporting period amounted to £19,717.66 with total charitable expenditure of £18,728, £16,528.￿ dispersed to six masonic charities, £2,2(X) to two non-masonic charities. The pandemic continues to impact upon this charity with donations still noticeably lower then pre pandemic levels. We held one charitable event a breakfast morning in May raisin8 £1150 for Children's Kidney Fund Nl receiving a donation of £1050 for Disabled Children's Family fund. We donated any excess food from the breakfast morning to the Salvation Army Women hostel in Belfast. During 2023 we held four meeting keeping the membership updated on charity matters with guest speakers presenting talks about Age Nl. Impact of the masonic tharity mergers, post 2022. The membership continues to be cautious post pandemic with attendance at meetings lower than we would wish. The trustees met during the reporting period to ensure admlnistrative. governance responsibilities progressed. The plans to secure sufficient working capital in the governance account were completed towards the end of 2023 with an initial outlay of £530.40 hence the jump in running costs from £282.07 (2022) to £989.66 (2023). The financial implications of this plan will be reported on in the 2024 trustees report. At the end of 2023 we have no funds in deficit. NIC 102579 Page 3 Arthur Square & District Masonic Charity Committee (ASDMCC) Trustees report for year ending 31" December 2023 Reserves Policy We do not have a policy to hold a reserve fund in relation to charitable funds. In practice charitable monies received late in the reporting period may not be processed in time to be dispersed until the next reporting period. The reserves policy for our non-charitable funds is: Yo maintain a level of funds that will give us a stable basis from which to cover expected/unexpected costs of administering this charity over a three-year period., Investment Pollcy All the charitvs investment income arises from interest on bank deposits. Plans for the future. The committee will continue to provide for: he prevention or relief of poverty amongst widows of freemasons, relative of freemasons or freema50ns who are experiencing finanaal hardship, who are or were subscribing members of lodges within The Charity Committee,. At its discretion The Charity Committee, can provide financial assistance for other exclusNely charitable purposes as defined in the Charities Art (NI) 2008,. Funds held as custodlan trustee on behalf of another. There are no funds held as custodian trustee on behalf of others. NIC 102579 Page 4 Arthur Square & District Masonic Charity Committee {ASDMCC Trustees report for year ending 31st December 2023 Ptsblic Benefft Statement The trustees of the charity remaln steadfast with their aim to maximise the amount of money donated each year from: Masonic Brethren to support fairly and equttably those masonlc charlties that can best met the needs of our objectives. Masonlc brethren to support other charltles each year. We further remain committed to helping masonic brethren make best use of both our Masonic charltles and government beneffts. The trustees have had re8ard to the public benefft guldance issued by the Charlty Commlsslon for Northern Ireland. During the year ended 31st December 2023 this tharlty W35 able to engage In charltable attivities in furtherance of its aims for public beneflt. Four meetlngs were held with reduced numbers attending. We contrlbuted flnanclal asslstance to slx Masonlc charltles and two non-masonlc charltles. Stephen Duffield Chalnnan 2023 NIC 102579 Page 5 Arthur Square & District Masonic Charity Committee (ASDMCC) Trustees report for year ending 31" December 2023 Statement of Trusted Responsibilitle5 The Trustees are responsible for preparing the Trustee report and the financial statement in accordance with applicable law and regulation. The attached financial statement summarises all monies received and paid via the bank and in cash by the charty during its financial year, along with a statement of balances and explanatory notes as required under Sec 64(3) of the Charities Act (Nl) 2008. In preparing those financial statements, the trustees are required to: Select suitable accounting policies and then apply them consistently Make judgements and estimates that are reasonable and prudent State whether applicable UK Accounting Standards have been followed subject to any material departures disclosed and explained in the financial statements. and Prepare, the financial statements on the going concern basis, unless it is inappropriate to presume that the charity will continue in business. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act (Northern Ireland) 2008. The Trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. By order of the trustees Dennis W Wheavil Secretary Date: NIC 102579 Page 6