Lodge St Michael No 38 Crieff
Benevolent Account
Trustees’ Annual Report and Accounts for the Year Ended 31 August 2025
Lodge St Michael No 38 Crieff Benevolent Account Trustees’ Annual Report and Accounts for the Year Ended 31 August 2025
Contents
Trustees’ Annual Report 2 Receipts and Payments Account for the year ended 31 August 2025 3 Statement of Balances as at 31 August 2025 4 Independent examiner's report 5
Lodge St Michael No 38 Crieff Benevolent Account Trustees’ Annual Report for the Year Ended 31 August 2025
Scottish Charity Number SC022961
Trustees
A M McGregor Andrew Garth Wilson Michael McCraw
Contact address
c/o McGregor, 4 Orchard Park, Crieff, PH7 3ES
Recruitment and appointment of Trustees
The trustees are appointed in accordance with Article 193 of the Constitution and Laws of the Grand Lodge of Ancient Free and Accepted Masons of Scotland.
Charitable purposes
This Fund shall be devoted exclusively to the relief of poor distressed Brethren, their widows, and children, and other dependants; for contributions to Grand Lodge Benevolent Funds; and to such other benevolent objects, as the Members may from time to time determine.
Activities and achievements
During the year the fund distributed £240 to charitable causes.
Trustee remuneration and expenses
The trustees did not receive any remuneration or expenses during the year.
Reserves
The deficit for the year of £249 resulted in an decrease of unrestricted funds to £12,509 at the year end. The charity has one outstanding debtor from Lodge St Michael No 38 which will boost the unrestricted funds upon receipt.
The Trustees consider that this level of funds will enable the Benevolent fund to meet its obligations for the forthcoming year.
Risk management
The Trustees maintain the funds of the trust in cash deposited with a High Street bank and consider there to be little risk to the trust's reserves. In addition, in order to ameliorate any risk caused by fraudulent applications to the trust, the Trustees limit their payments to organistions and individuals of whom they have prior knowledge.
Future plans
The Trustees intend to continue making donations in a similar way to the recent past retaining flexibility on whether to make donations, the scale of those donations and restricting these to available income.
Approved by the Trustees and signed on their behalf by
/]
AM McGregor
Date: 19 November 2025
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Lodge St Michael No 38 Crieff Benevolent Account Receipts and Payments Account for the Year Ended 31 August 2025
----- Start of picture text -----
||||||
|---|---|---|---|---|
|2025|2024|
|Receipts|
|Transfer from|Lodge|account|-|-|
|Total|receipts|-|-|
|Payments|
|Bank charges|9|-|
|Lodge Widows|240|240|
|Total|payments|249|240|
|Deficit for the year|(249)|(240)|
----- End of picture text -----
All funds are unrestricted
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Lodge St Michael No 38 Crieff Benevolent Account Statement of Balances as at 31 August 2025
| 2025 | 2024 | |
|---|---|---|
| Bank and cash in hand | ||
| Opening balances | 12,757 | 12,997 |
| Deficit foryear | (249) | (240) |
| Closing balances | 12,509 | 12,007 |
| Reserves | ||
| General funds | 12,509 | 12,757 |
| Debtors | ||
| DuefromLodgeStMichaelNo38 | 3,454 | 3,014 |
All funds are unrestricted
Approved by the trustees on 19 November 2025 and signed on their behalf by:
_ 2 a2 A M McGregor
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Independent examiner's report to the Trustees of
Lodge St Michael Benevolent Fund
| report on the accounts of the charity for the year ended 31 August 2025 which are set out on pages
2 to 4.
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) Act 2005 ("the 2005 Act") and the Charities Accounts (Scotland) Regulations 2006 (as amended) ("the 2006 Regulations"). The Charity's Trustees consider that the audit requirement of Regulation 10(1)(d) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1)(c) of the2005 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 2006 Regulations. 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, | do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In connection with my examination, no matter has 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 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations, and
-
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Nick Cunningham ACCA
For and on behalf of Kelly Accounting Limited Chartered Accountants 42 Comrie Street Crieff PH7 4AX
19 November 2025
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