LISBURN AND DISTRICT MASONIC CHARITY FUND
EXAMINER’S REPORT FOR THE YEAR ENDED 31 DECEMBER 2023
CCNI 24 Apl 24
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## Independent Examiner’s Report to the Trustees of Lisburn & District Masonic Charity Fund.
I report on the accounts of the Charity Fund for the year ended 31 December 2023, which are set out on the following pages..
## Respective responsibilities of charity trustees and examiner
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the
Charities Act (Northern Ireland) 2008. It is my responsibility to:
1. Examine the accounts under section 65 of the Charities Act, and
2. 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
3. State whether any particular matters have come to my attention.
## Basis of Independent Examiner’s report
I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general directions given by The Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. My examination included a review of the accounting records kept by the Charity and a comparison 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 any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
1. That accounting records were not kept in accordance with section 63 of the Charities Act
2. That the accounts do not accord with those accounting records
3. That the accounts do not comply with the accounting requirements of the Charities Act
4. That there is further information needed for a proper understanding of the accounts to be reached.
## Independent Examiner’s statement
I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the directions of The Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.
Jonny O’Callaghan FCCA
25 Monument Road
Hillsborough Co Down BT26 6HT
Date: 4 March 2024
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LISBURN AND DISTRICT MASONIC CHARITY FUND
## Receipts and Payments Account for the financial Year ended 31 December 2023
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SECTION A: RECEIPTS AND PAYMENTS
Unrestricted Restricted Total Tota
Notes Funds Funds 2023 2022
Donations from Masonic Units A 9053.60 5117.19 14170.79 7925.60
Surplus Night at the Races 1953.00 1953.00 1704.00
AGM Ballot 485.00 485.00 84.00
Fireside Quiz 307.00 307.00 0.00
Gift Aid Reclaimed 1290.51 486.25 1776.76 939.64
Members' Donations for Working Expenses 389.00 389.00 599.00
Members' Monthly Draw 304.00 304.00 210.70
Bank Interest 7.38 7.38 3.19
Total Receipts 13789.49 5603.44 19392.93 11466.13
PAYMENTS
Donations Made B 14978.70 5397.09 20375.79 4745.73
Governance Costs C 545.66 545.66 491.70
Carol Service Expenses 86.48 86.48 50.00
Deficit AGM Dinner 57.60 57.60 0.00
Total payments 15668.44 5397.09 21065.53 5287.43
Surplus of Receipts over payments -1878.95 206.35 -1672.60 6178.90
Total Funds brought Forward 6140.60 435.70 6576.30 397.40
Total Funds at End of Year D 4261.65 642.05 4903.70 6576.30
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SECTION B: STATEMENT OF ASSETS
AND LIABILITIES 31 DECEMBER 2023
Unrestricted Restricted
Notes Funds Funds
Cash at bank 31 December 2022 6140.60 435.70 6576.30 397.40
Surplus for year -1878.95 206.35 -1672.60 6178.90
Cash at Bank 31 December 2023 D 4261.65 642.05 4903.70 6576.30
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## Notes
1The Charity Fund had no further Assets or Liabilities at 31 December 2023
2 The notes on the following pages form part of these financial statements
Approved by the Trustees on 11 March 2024 and signed on their behalf by
Mel Bacon Harold White
Chairman Treasurer
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## LISBURN AND DISTRICT MASONIC CHARITY FUND
## Notes to the Financial Accounts for the Year to 31 December 2023
## Note A: Donations Received by Category of Masonic Unit
|£|2023|2022|2021|
|---|---|---|---|
|||||
|Craft Lodges|9635.69|2463.71|1235.40|
|Chapters|1193.10|1066.80|340.00|
|Councils|145.00|300.00|0.00|
|Preceptories|2254.00|3518.00|0.00|
|Prince Masons|50.00|50.00|50.00|
|AGM Dinner Collection|285.00|0.00|0.00|
|Carol Service Collection|568.00|404.00|0.00|
|Other Unit Donations|40.00|0.00|0.00|
|||||
|Total|14170.79|7802.51|1625.40|
## Note B : Donations Made
|CharityFund £|Restricted
Donations|Unrestricted
Donations|Total
Donations
2023|Total
Donations
2022|
|---|---|---|---|---|
||||||
|FIVJ Welfare|2843.50|6839.34|9682.84|2483.23|
|Belfast Masonic|1264.84|6839.36|8104.20|1850.00|
|Joseph Karmel Benevolent|5.00|0.00|5.00|0.00|
|Seven Towers Masonic|10.00|0.00|10.00|0.00|
|Down Masonic Widows'|55.00|0.00|55.00|0.00|
|Harold Mc Master Taggart|18.75|0.00|18.75|6.25|
|StMark's Church Ballymacash|0.00|300.00|300.00|300.00|
|Age NI|0.00|1000.00|1000.00|0.00|
|FlemingFultonSchool|1200.00|0.00|1200.00|0.00|
|Grand Lodge Ukraine Appeal|0.00|0.00|0.00|100.00|
|MasonicBoys'|0.00|0.00|0.00|6.25|
||||||
|Total|5397.09|14978.70|20375.79|4745.73|
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## Note C: Governance Costs
|Note C: Governance Costs|||
|---|---|---|
|£|2023|2022|
|Postage,Printingand Stationary|116.06|45.05|
|Bank Fees|104.14|101.57|
|Insurance|325.46|345.08|
||||
|Total|545.66|491.70|
## Note D: Cash at Bank 31 December 2023
|£|Charity
Account|Working
Expenses
Account|Total|
|---|---|---|---|
|Cash balances as
per Danske
Bank statements|4413.56|490.14|4903.70|
## Note E: Accounting Policy
These accounts have been prepared on a receipts and payments basis, and are based on all of the transactions recorded in the Charity and Working Expenses bank accounts.
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