2025-06-30-accounts

APPENDIX 3

’ Independent examiner s report on the accounts V2

Report to the Edinburgh Lodge of Journeyman Masons No 8 Benevolent Fund trustees/members of

Registered charity	SC016585
number
On the accounts of the	Period start date Period end date
charity for the period	Day Month Year Day Month Year 1 July 2024 to 30 June 2025
Set out on pages	(remember to include the page numbers of additional sheets)
Respective responsibilities of trustees and examiner	The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the
	audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It
	is my responsibility to examine the accounts as required under section 44(1) (c) of the
	Act and to state whether particular matters have come to my attention.
Basis of independent examiner’s statement	My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the
	accounting records kept by the charity and a comparison of the accounts presented with
	those records. It also includes consideration of any unusual items or disclosures in the
	accounts and seeks explanations from the trustees concerning any such matters. The
	procedures undertaken do not provide all the evidence that would be required in an audit
	and, consequently, I do not express an audit opinion on the accounts.
Independent examiner’s	In the course of my examination, no matter has come to my attention [other than that
statement	disclosed on the attached page*] 1. which gives me reasonable cause to believe that in any material respect the requirements: • to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and • to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or

1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed: Date: 17/02/2026 Name: Relevant professional qualification(s) or body MA (Hons) CA (if any): Address: ~~EE ee~~

*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

APPENDIX 3

Disclosure section

Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose

APFENDIX 2

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Edinburgh Lodge of Journeymen Masons No 8 Benevolent Fund $C016585
Receipts and payments accounts
Forthe [Pencdstardate [Periodexcite |
period |[TLto Lo Ed
Section A Statement of receipts and payments
A ; Expendable Permanent
Unrestricted Restricted anaewivent endowment Total funds Total funds last
funds funds funds funds current period period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
DonationsAi Receipts | mn |
legacies | |
rants | ow iia
Receipts rom fundraising activites | [|] ae
Gross trading receipts | | aee |
Income from investments other than
land and buildings
Rents from land & buildings 68,358 73,251
Gross receipts from other charitable
activities 13,110
——= 73251
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets [|
Proceeds from sale of investments |
A2 Sub total]|
A3 Payments
favesinenimanagerentcosts [| ics |
Payments relating directly to charitable ee | ri
activities 35,701
Grants and donations 16,990 16,990 7,300
Goverancosess _
ee aa |
Ag Sub total|____ 61,355, P_61,365
A4 Payments relating to asset and
investment movements
A4 Sub total 17,406|] 26,126|
Surplus / (deficit) for year 2,707 2,707
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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |:|APPENDIX 2|Edinburgh.|Lodge|of Journeymen|Masons|No|8|Benevolent|Fund|$C016585| |Section|B|Statement|of|balances| |Ueaveticted|Expendable|Permanent| |Categories|Restricted funds|endowment|endowment|vos ascent|Total last period| |:|anes|funds|funds|Period| |to nearest|£|to nearest|£|to|nearest|£|to nearest|£|to nearest|£|to nearest£| |PY|Cash tings|ieh|Ik poeif| |Surplus / (deficit) shown on receipts and|||[tae]| |(Agree|balances|with|receipts|and|payments| |account(s))| |inae|Fund|to|which|asset|belongs|Marketto|nearestvaluation£|toLastnearestyear£| |B2 Investments|ee| |Total| |BS|Other assets|~T=|FundUmesticedandsto|which|asset|belongs|| [__Costto nearest = (if|available)212.005|“laato nearest £|[712,008toLast nearest £year| |Unrestricted funds|—|—| |Tost|[_ 25.555|-_Fie.05| |Details|Fundto|which|liability relates|Amount|due|Last|year| |B4 Liabilities|Uresiondune||[____to nearest £|to nearest ©| |Unrestictedr|und|—...|1| |$<|[ae| |—<——|||——|]| |alitin|Fund to which|llablllty relates|pee|Last year| |to|nearest £|to|nearest £| |—|—|—| |Total| |Signed|by|one|or|two|trustees|Date|of| |on behalf of all the trustees|Signature|Print Name|approval|

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2025 Receipts and Payments Account / Statement of balances

2

December 2007

$C016585

,

APPENDIX 2

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Edinburgh Lodge of Journeymen Masons No 8 Benevolent Fund
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Section C Notes to the Accounts
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C1 Nature and purpose of funds (may be stated on analysis of funds worksheets) The income of the charity is solely from the rents obtained from the properties owned by the charity. The charity makes contributions to international, national or local disaster funds or emergency appeals, community projects, and other such good causes as the Grand lodge may approve. eer cid sa bn thceassamecsat acl osu susaspantinih Individual / institution Number of grants £ Type of activityor project supported made C2Grantsanddonations [SSs—SSSC‘di‘S O§WCCCCCCd TT Poppy Scotland 100 Maggies Edinburgh LC| ee)2,000 Prospect Bank School es eee) Compass Therapy Support Community [a] 4,000 Dean &Cauvin Trust Santa Stories Charity || i] 140 Fight Against Cancer Edinburgh [a]Total __ 10,500]16.990 C3a Trustee remuneration If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) £ EP te Re eae Te ae C3b Trustee remuneration - details C4a Trustee expenses ifno expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) pox Number of £ trustees C4b Trustee expenses - details Transaction Balance amount (£) outstanding at Nature of relationship Nature of transaction period end (£) C5 Transactions with trustees and connected persons _ ee

2025 Receipts and Payments Account / Notes

3

December 2007

APPENDIX 2

$C016585

Edinburgh Lodge of Journeymen Masons No 8 Benevolent Fund

Additional analysis (1)

Analysis of receipts and payments

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||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |1|Donations| |Un|Expendable|Permanent| |fucet|Restricted funds|endowment|endowment|=|<<|Total last period| |funds|funds|PEND| |to|nearest £|to|nearest £|to|nearest £|to|nearest £|to|nearest £|to nearest £| |Total|====|=| |2|Grants| |Unrestricted|Total current| |Fins|Restricted funds|period|Total last period| |to|nearest £|to|nearest £|to|nearest|£|to|nearest £| |Total|==|=| |3|Gross|receipts from|other charitable|activities| |:|Expendable|Permanent| |singe|Restricted funds|endowment|endowment|Total|ge|Total last period| |funds|funds|pe| |to|nearest|£|to|nearest|£|to|nearest|£|to|nearest £|to|nearest|£|to nearest|[£]| |Total|====|=| |reference error|-|-|-|reference error|:| |4|Payments|relating directly to charitable activities|Expendable|Permanent| |—*|Restricted funds|endowment|endowment|Total oe|a|Total last period| |funds|funds|Pe| |to|nearest£|to|nearest|£|to nearest|[£]|to nearest£|to nearest£|to nearest£| |aa|ay|Cr|ee||es| |Gas and electric|[538|5348| |Rates|||[1,614]| |[|250]| |14,607|14607||[~__8,220| |CleaningTelephone and Alarm||[3.080]88|[3,080]|[~4,310]|[3.033]]| |Sportsmans Dinner|1,703|CC| |Bank|[i188|[155]|[||| |charges|CO|Lao} [||

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2025 Receipts and Payments AccountAdditional notes (1)

December 2007

APPENDIX2

Edinburgh Lodge of Journeymen Masons No 8 Benevolent Fund

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$C016585
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Additional analysis (2)
5 Breakdown of unrestricted funds
General fund Total Total
unrestricted unrestricted
funds funds last
period
Receipts
[ a | eee
a a | eee
Gross [| a |eee
trading receipts | a | eee
Income from investments other than land and buildings ; | | ; SY
Rents from land & buildings [13,110| [33,170] [
Sub total
Receipts from asset & Investment sales
Proceeds from sale of fixed assets
Sub total
Total receipts aera Peo] el
Payments sd es |
Gross trading payments | sd Te | ; sd
Payments [| ee |
Grants andrelating directlydonations to charitable activities | [39,405] 16,990|
AuditPreparationindependent examination| |{3,120| a[3,120] |[3,000|
ofannual accounts| || | ee
|
a SE|| [|]
aSubtotal [____61,355| rr )
Payments relating to asset and investment movements [26,126
Sub i es |
total | [26,126] |
Total payments rae] Ee] Pe]
Nature and purpose of funds
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2025 Receipts and Payments AccountAdditional notes (2)

December 2007

APPENDIX 2

Edinburgh Lodge of Journeymen Masons No 8 Benevolent Fund

$C016585

Additional analysis (3)
6 Breakdown of restricted funds
			Total restricted	Total restricted
			funds	funds last
				period
Receipts
			[	;
Receiptsfromfundraising activities Grosstrading receipts				e fp
Income from investments otherthan land and
buildings Rents fromland& buildings Gross receiptsfromothercharitable activities			a. fe
	ey		ESE
Receiptsfrom asset& investment sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
Sub total Tote recoiste,[NE]		[NE](aRaaans] [n ce eee][Samia][mums]		[mums]
Payments Expensesforfundraising activities Grosstrading payments Investmentmanagementcosts Paymentsrelatingdirectlytocharitableactivities			[ied [	;ed fie
			a
Audit/independent examination Preparation ofannual accounts			fe	id a
	Sub total		ar
Payments relating to assetand investment
movements
Purchases of fixed assets
Purchase of investments
	Sub total
Total	payments	[I )Go)Eo)ESEeeEee		Eee
Metreceipts/pamects) Transfers to/(rom)funds		(TT)Le)GnEe) eS)Gna] eySe	Ee)GEGS SeGeeeT
a and purpose of funds

2025 Receipts and Payments AccountAdditional notes (3)

December 2007

APPENDIX 1

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OS C l Trustees’ Annual Report for the period
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Period start date Period end date
From Day Month Year Day Month Year
Office of 1 July 2024 To 30 June 2025
the
Scottish
Charity
Regulator
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Reference and administration details

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Charity, name weeieEdinburghHisLodge 8 Benevolentof Journeyman Fund
Other names charity is known by
Registered charity number SC016585
Charity’s principal address a
Names of the the charity trustees on date of approval of approval of Trustees’ Annual Trustees’ Annual Annual Report
Name of person
Trustee name Office (if. any) notDates foracted wholeif year coneor body) boosieentitled(ifto
1 any)
2 Master Lodge Member
3 Secretary Lodge Member
4 Treasurer Lodge Member
]
6
7
8
9
10
11
12
13
14
15
16
“ir
18
19
20
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Names of the the charity trustees on date of approval of approval of Trustees’ Annual Trustees’ Annual Annual Report

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1
APPENDIX 1
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Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

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Name
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Dates acted if not for whole year

Structure, governance and management

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Trust (founding|document|is|a deed|of trust)| |Type|For the regulation and administration|of the Benevolent Fund| |of governing document|(A), gifted|to the Lodge of|Journeymen Masons No 8, on the| |14th|of December|1904 in|the|Instrument of Dissolution and| |other|properties|subsequently|gifted|to the|Fund.| |The Lodge|Master,|Secretary|and Treasurer nominated and| |approved|by| |Trustee|recruitment.|and|‘|ntmen|the Lodgea|members|at the Annual|Nomination|of all|office| |7”|SPPSLURn|SBE|bearers in October and installed in these offices on the 3ra| |Saturday|in December| |each|year.| |Objectives|and|activities| |Charitable|To make contributions|to international,|national|or local| |purposes|disaster funds or emergency appeals, community|projects, and| |other such good|causes as the Grand Lodge may|approve.| |7|:|wos|The income of the charity|is solely from the rents| |eae|Se|ees4|obtained from the properties owned by the Charity, and| |no|fundraising|activity|is|undertaken.| |APPENDIX|1|2| |Achievements|and|performance| |Summary of the main achievements|of the charity|Charitable donations of £16,990 (2024|- £7,300) were| |during the financial|period|made|in|the year.|

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APPENDIX 1

Financial review

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|||||||||| |---|---|---|---|---|---|---|---|---| |Brief|The|trustees aim to maintain|sufficient reserves|to cover| |statement of the charity’s policy on|reserves|emergency repairs and general maintenance required|to keep| |the|buildings|in|good|repair.| |The|charity|recorded|a|surplus|of £2,707|(2024|- £1,124)|for| |Details;|of any|deficit‘|the|2|year.| |Donated|Debt due to the bank was repaid during the year.| |facilities|and|services|(if any)|

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3

APPENDIX 1

Other optional information

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (e.g. Chair) Date

4