Provincial Grand Lodge of Tyrone & Fermanagh Omagh Distriet Masonie Charity Committee .. TRUSTEES. ANNUAL REP:ORT AND STAIIMENT OF RECEIPTS, PAYMENTS ASSETS AND LIABILITIES FOR THE YEAR ENDING 31 DECEMBER 2022 Northern Ireland Charity number: NIC 105680 Pagell ODMCC Report 2022
Provincial Grand Lodge of Tyrone & Fermanagh Omagh District Masonic Charity Committee ten a) Charity Information Page 3 b) Trustees, Report Page4-7 c) Independent Examiners Report Page 8 d) Receipts and Payment Account Page 9 e) Statement of Assets and Liabilities Page 10 Notes to the Accounts Page 11- 12 Page12 ODMCC Report 2022
Provincial Grand Lodge of Tyrone & Fermanagh Omagh District Masonic Charity Committee rm Northern Ireland Charity number: NIC 105680 ru Chairperson: Secretary: Treasurer: Mr James Benjamin McBain Mr Harry Friar Mr Alastair Patterson Mr Samuel Clyde Address: ODMCC c/0 18 Elmwood Green Erganagh Castlederg Co Tyrone BT817GY Independent Examiners: Watson & Colhoun, Unit B15 Omagh Business Complex Great Northern Road Omagh BT78 SLU Page13 ODMCC Report 2022
Provineial Grand Lodge of Tyrone & Fermanagh Omagh District Masonic Charity Committee tees Annu Ye 1st De 2022 The Trustees present the Annual Report and Statement of Receipts and Payments and Assets and Liabilities for Omagh District Masonic Charity Committee for the year ending 31st December 2022. The Charitys objects are as follows: l. The Relief of Poverty of Freemasons. their wives. children and families and the families and widows of deceased Freemasons whether situated in Ireland or overseas. 2. The Advancement of Health or Saving of Lives by providing funding to facilitate Medical Research in Ireland. 3. The Advancement of Health or Saving of Lives by providing Teddies for children attending hospital Emergency Departments throughout Ireland in severe distress and who in the opinion of medical staff would benefit from a teddy to alleviate distress and thereby assist staff in their treatment. Omagh District Masonic Charity Committee oversees and co-ordinates the raising of funds for several charitable purposes by Twelve Lodges who are all represented on the Committee. Funds are raised by the individual lodges by voluntary givin& donations and fundraising. These funds are then channelled through the committee where if possible gift aid is claimed and added to the amounts received and then forwarded to our administrators for allocation. In addition we co- operate with other Charity Committees who operate in the Masonic Province ofTyrone and Fermanagh. Members ofthe Committee are kept aware ofthe needs of the various charitable purposes we support and are encouraged in the raising of funds. Page14 ODMCC Report 2022
Provincial Grand Lodge of Tyrone & Fermanagh Omagh District Masonic Charity Committee Omagh District Masonic Charity Committee has continued to address its purposes as laid out in their Constitution by contributing to the following: Virtorla Jubilee Masonic Benevolent Fund which exists to provide relief for distressed Freemasons, their wives/parcners and children who are experiencing financial hardship by way of annuities. Masonic Welfare Fund which exists to relieve poverty, sickness. hardship and distress amongst Freemasons and their dependents who may not meet the criteria ofother Masonic Funds and also contributes to other non-masonic Charities. Tyrone & Fernianagh Benevolent Fund which provides temporary and emergenry relief to distressed Freemasons and their families. Joseph Karniel Fund which provides temporary and emergenry reliefto distressed Knightmasons and their families. Freemasons of Ireland Medical Research Fund whose purpose is to facilitate medical research in Ireland. Teddies for Loving Care (TLC) whose purpose is for the benefit of sick children through the purchase and supply of Teddy Bears to Hospital Accident and Emergency Departments so that medical/nursing staff can give these at their discretion to children that are adrnitted in severe distress and where staff feel that a Teddy to cuddle will help alleviate stress and assist them in their important work. Our local hospitals supplied are the South West Acute Hospital and the Omagh Hospital and Primary Care Complex. Harold Mcmaster Taggart Fund which provides financial assistance to relatives of members of the Order of the Temple who are embarking on Post Graduate Education. The committee at all times have had regard for the Public Benefit Guidance as issued by the Charity Commission for Northern Ireland in all decisions where the guidance was relevanL Our Financial position has been maintained in accordance with the guidelines as set out in our Constitution. PagelS ODMCC Report 2022
Provincial Grand Lodge of Tyrone & Fermanagh Omagh Distriet Masonic Charity Committee The direct benefits which flow from this purpose include an improved standard of living and greatly reduced levels of stress and anxiety not only for the recipient but also for the recipient's dependants. These benefits are demonstrated through feedback from the recipients and those directly involved in administering the funds. This purpose does not lead to harm. The beneficiaries of this purpose are Freemasons, their wives. children and families and the families and widows of deceased Freemasons whether situated in Ireland or Overseas. There is no private benefit from this purpose apart from costs associated with its administration. The direct benefits which flow from this purpose include a better understanding of medical conditions and diseases and improved treatments. These benefits are demonstrated through new and improved treatments and procedures being used by our medical professionals. Jn implementing any new procedure or treatment there will always be a potential for harm through unintended side effects however the potential benefits will outweigh the risk of harm. The beneficiaries are persons carrying out Medical Research in Ireland. There no private benefit from this purpose. The direct benefits which flow from this purpose include alleviating the distress being suffered by a child who through illness or injury has been brought to a hospital emergency departmenL When the child is less distressed the parent or guardian benefits, the staff in turn benefit by being able to treat the child more easily and more quickly which then means that other patients benefit by not having to wait as long as they might have. These benefits are demonstrated through feedback from parents, guardians, hospital staff and other patients. This purpose does not lead to harm. The beneficiaries of this purpose are children attending hospital emergency departments in Ireland in a distressed state and who in the opinion of staff would benefit from being given a teddy. There is no private benefit from this purpose. Com lic Ben The Omagh District Masonic Charity Committee has considered the Charity Commission for Northern Ireland's guidance on public benefit to ensure that the activities entered into during the year have helped to achieve the Charity's objectives and activities. as well as providing public benefiL Page16 ODMCC Report 2022
Provincial Grand Lodge of Tyrone & Fermanagh Omagh District Masonic Charity Committee cial It the policy of Omagh District Masonic Charity Committee to distribute all monies before the end of the Financial Year {31/1212022) and only maintsin a minimal balance in the account at the year end. em Trus les The Trustees are responsible for preparing the Trustees Report and the statement of receipts and payments and statement of assets and liabilities in accordance with the applicable law and regulations. The Law applicable to Charities in Northern Ireland with Income of less that £250,000.00 requires the Trustees to prepare a statement of receipts and payments and a statement of assets and liabilities for each financial year. The Trustees are responsible for keeping accounting records that are sufficient to show and explain the Charitys transactions and disclose with reasonable accurary at any time the assets and liabilities of our Charity- Omagh District Masonic Charity Committee. They are also responsÉble for saFeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report was approved by the Trustees and signed on its behalf by: Signed on behalf of the Trustees Signed: V.W.Bro. lame5 B. McBain Chairperson (Trustee) W.Bro. Alastair Patterson Treasurer (Trustee) Date: 21si lune 2023 Page17 ODMCC Report 2022
Provincial Grand Lodge of Tyrone & Fermanagh Omagh District Masonic Charity Committee en xam or the T tee ic oni Com I report on the accounts of Omagh District Masonic Charity Committee for the year ended 31st December 2022. which comprises the Statement of Receipts and Payments and Statement of Assets and Liabilities, and the related notes. Respective responsibilities of Charity Trnstees and Examiner The Charity Trustees you are responsible for the preparation of the accounts in accordance with Section 64(3) of the Charities Art (Northern Ireland) 2008. The Charity Trustees consider that an audit is not requRred for thisyear undersection 65(2) of the Charities Act (Northern Ireland) 2008 (the Charities Act] and that an independent examination is needed. It is my responsibility to: Examine the accounts under Section 65 of the Charities Act (Northern Ireland) 2008 To follow the procedures laid down in the general directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act,. and To State whether particular matters have come to my attention Basis of Independent Examiners Report My examination was carried out in accordance with the general directions given by the Charity Commission for Northern Ireland. An examination includes a review of the accounting records kept by the Charity and a cornparison of the Accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts and seeking explanations from you as Charity Trustees concerning such matters. The procedures undertaken do not provide evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a'true and fair view, and the report is limited to those matters set out in the next statement. Independent Exarniners Statement In connection with my examination. no matter had come to my attention: Which gives me reasonable cause to believe that in any material respect the requirements: To keep accounting records in accordance with section 63 of the Charities Act and To prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act 2008 have not been met: and To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed: Nial Colhoun (for Watson & Colhoun) Relevant professional quallfication: ACA Address: Unit B15 Omagh Business Complex, Great Northern Road, Omagh, BT78 SLU Date: 22nd June 2023 Page18 ODMCC Report 2022
Provincial Grand Lodge of Tyrone & Fermanagh Omagh District Masonic Charity Committee PTSA MENT UNTF YEAR E 31st BER Unrestricted Funds Restricted Endowment Fuuds Funds Total 2022 Total 2021 Receipts Donations and GiftAid 11,226 11,226 11,611 Bank Interest 20 20 Total RecelptS 20 11,226 11,246 11,617 Payments Charitable Donations 12.357 12.357 11,611 Other Expenditure Total Payments 12,357 12,357 11,611 Exce55 of Receipts over payments for the year 20 -1.131 -I,iii Transfers to / (from) Funds (Deficit)/Surplus for the Year 20 -1,131 -I,iii Reconcilfiation of Funds Totsl Funds brought forward 2,478 2,478 2,472 (Deficit)ISurplus for the Year 20 .1.13 1 -I,iii Totsl Funds carrled forward 20 1,347 1,367 2,478 Approved by Trustees on the 21st lune 2023 and signed on their behalf by: Signed: Rt.W.Bro. lames B. McBain Chairperson (Trustee) W.Bro. Alastair Patterson Treasurer (Trustee) Page19 ODMCC Report 2022
Provincial Grand Lodge of Tyrone & Fermanagh Omagh District Masonic Charlty Committee Statement of Assets and Liabilities as at 31 December 2022 Statement of Assets and Liabilities as at the Year ended 31st December 2022 Unrestrirted Funds Restricted Endollent Funds Funds Total 2022 Total 2021 Cash Funds Current Accounts 20 1,347 1,367 2,478 Deposit Account Total Cash Funds 20 1,347 1,367 2,478 Assests retained for the Charities own use Approved by Trustees on the 21st lune 2023 and signed on their behalf by: Signed: Rt.W.Bro. lames B. McBain Chairperson {Trustee) W.Bro. Alastair Patterson Treasurer (Trustee) Page 110 ODMCC Report 20Z2
Provincial Grand Lodge of Tyrone & Fermanagh Omagh District Masonic Charity Committee the Fi ial ear er2 l. Accounting Policles Set out below are the principal accounting policies which have been adopted in the compilation of the Receipts 2nd Payments Account and the Statement of Assets and Liabilities. Statement of Receipts and Payments All items of income and expenditure included within the Statement of Receipts and Payments have been accounted for on a cash receipts basis. Statement of Assets and Liabilitfies retai ari se The Charity has no legal title to the propety the Charity operates from. Fund Accounting Funds are classified as either restrirted funds or unrestricted funds, which are defined as follows: Restricted Funds: Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but within the wider objectives of the Charity Committee. Unrestricted Funds: Unrestricted funds are expendable at the discretion of the Trustees in furtherance of the objectives of the Charity. If parts of the unrestrirted funds are eannarked at the discretion of the Trustees for a particular purpose. they are designated as a separate fund. The designation has an administrative purpose only and does not legally restrict the Trustees discretion to apply the funds. Page 111 ODMCC Report 2022
Provincial Grand Lodge of Tyrone & Fermanagh Omagh District Masonic Charity Committee 2. Movement in Funds At I lanuary 2022 Incoming Resources Outgolng Resources Transfer At 31 December 2022 Restricted Funds ,' General Account 2.478 11,226 -12,357 1,347 Total Restricted Funds 2.478 11.226 -12.357 1,347 Unrestricted Funds l General Funds 20 20 Total Unrestricted Fund5 20 20 Endowment Funds TOTAL FUNDS 2,478 11,246 -12,357 1,367 General Fund: This is for the day to day running of the Charity. 3. Transactions with the Trustees No Trustee received any remuneration or reimbursement of expenses during the year. No Trustee or a person related to a trustee had any personal interest in any Contract or transaction entered into by the Charity during the year. Signed on behalf of the Trustees & Omagh District Masonfc Charity Committee Signed: V.W.Bro. James B. McBain Chairperson (Trustee) ro. Alastair Patterson Treasurer (Trustee) Date: 21st lune 2023 Page112 ODMCC Report 2022
Provincial Grand Lodge of Tyrone & Fermanagh Omagh District Masonic Charity Committee Page113 ODMCC Report 2022